Badri Narain Modi vs. Deputy Commissioner, Central Circle-1, Department of Income Tax Jaipur & Anr.

Income Tax Act, 1961–Sec. 277–Code of Criminal Procedure, 1973–Sec. 482–Criminal Proceedings–Petition for quashing–Specific allegation that the petitioner did not disclose the income of Rs. 2.3 crore and misrepresented this fact–Prima facie evidence for taking the cognizance Held, no interference
is required in the impugned order.