Supreme Court Dismisses Appeals in Tax Fraud Prosecution, Holding Concurrent Charges Under Income Tax Act and IPC Valid. Section 52 of Income Tax Act 1922 and Section 177 IPC Can Be Applied Simultaneously Without Implied Repeal, as Former Is Merely Procedural and Cumulative.
12 Dec 1968The appellant, a cinema actor, filed income tax returns for the assessment years 1958-59 to 1961-62. The respondent, at the instance of the Inspecting...
