Revision application was filed challenging the proceedings before the Magistrate Court. The complaint was filed by Principal Director of Income-tax (Inv.) filed a complaint against assessee for offences under sections 277A and 278B. Warrant of arrest was issued against assessee. Court held that a senior officer of income-tax department was complainant, there would be no requirement of compliance with section 202 of Cr PC-Assessee is an artificial person and not a natural person, warrant of arrest could not be issued.
Karan Kothari Jewellers (P.) Ltd. v. State of West Bengal (2023) 292 Taxman 177 (Cal.)(HC)
S. 277A : Offences and prosecutions-Falsification of books-or documents etc.-Principal Director of Income-tax (Inv.) filed a complaint against assessee for offences under sections 277A and 278B-Warrant of arrest was issued against assessee-A senior officer of income-tax department was complainant, there would be no requirement of compliance with section 202 of CrPC-Assessee is an artificial person and not a natural person, warrant of arrest could not be issued. [S. 278B, Code of Criminal Procedure, 1973, S. 202, 305]