Section 276C Complaint Cannot Be Quashed at Initial Stage: J&K Ladakh HC

Surinder Nath Jain and others Vs ITO (Jammu & Kashmir And Ladakh high Court) High Court of Jammu & Kashmir and Ladakh recently dismissed a petition filed by Surinder Nath Jain and others seeking to quash a complaint filed against them by the Income Tax Officer, Jammu. The petitioners had invoked the inherent powers of the court under Section 482 of the Criminal Procedure Code (Cr.P.C.) to quash the complaint pending before the Special Mobile Magistrate, Jammu. The complaint alleged that the petitioners had committed offenses under Section 276C(1) read with Section 277 of the Income Tax...