BABITA LILA & ANOTHER versus UNION OF INDIA

BABITA LILA & ANOTHER versus UNION OF INDIA

The Deputy Director of Income Tax is not the appellate authority to whom appeals from orders/decisions of the IT Officers would ordinarily lie under s.195(4) CrPC; thus, he lacks competence to file the complaint. The search operations at Bhopal and Aurangabad constitute a joint expedition, making both locations...

Source-derived case information.

Parties
Appellant: Babita Lila & Another; Respondent: Union of India
Jurisdiction
India
Judgment Date
31 August 2016
Procedural Posture
Criminal Appeal / Final Appeal; Supreme Court Judgment
Outcome
Appeal allowed; complaint and impugned proceedings quashed.
Legal Topics
Code of Criminal Procedure S.195, Income Tax Act Ss.116, 118, 177 179, Jurisdiction, Maintainability of Complaint, Appellate Authority
Criminal Law Taxation Law Code of Criminal Procedure S.195 Income Tax Act Ss.116, 118, 177 179 Jurisdiction Maintainability of Complaint Appellate Authority

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Summary, issues, holding and outcome

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Parties

Babita Lila & Another

Appellant

Union of India

Respondent

Procedural Posture

Criminal Appeal / Final Appeal; Supreme Court Judgment

Legal Issues

  1. 1 Whether complaint filed by Deputy Director of Income Tax, Bhopal under s.195 CrPC is maintainable
  2. 2 Whether Chief Judicial Magistrate, Bhopal has jurisdiction to entertain complaint for alleged false statements during search operations

Ratio Decidendi

The Deputy Director of Income Tax is not the appellate authority to whom appeals from orders/decisions of the IT Officers would ordinarily lie under s.195(4) CrPC; thus, he lacks competence to file the complaint. The search operations at Bhopal and Aurangabad constitute a joint expedition, making both locations relevant for territorial jurisdiction, and the Chief Judicial Magistrate, Bhopal has jurisdiction. Complaint is unsustainable in law due to incompetency of complainant authority.

Court Disposition

Appeal allowed; complaint and impugned proceedings quashed.

Orders

  • Impugned proceedings and orders set aside.
  • Respondent left at liberty to take appropriate steps as available in law.