Bombay High Court Quashes Charges Against Directors in Income Tax Search Statement Case — Statements Under Section 132(4) of Income Tax Act Not 'Evidence' for Perjury Prosecution Without Complaint Under Section 195 CrPC. Statements made during search under Section 132(4) are deemed to be in a judicial proceeding under Section 136 of Income Tax Act, 1961, requiring a complaint by the income tax authority before prosecution for offences under Sections 181, 201, 204 IPC.
12 Oct 2010The petitioners, husband and wife and directors of companies, were accused of offences under Sections 181 (false statement on oath), 201 (causing disa...




