[Criminal Appeal No.824 of 2016 arising out of S.L.P. (CRL) No. 1474 of 2012]. Being aggrieved by the rejection of their challenge to the initiation of their prosecution under Sections 109/191/193/196/200/420/120B/34 IPC on the basis of a complaint made by the Deputy Director of Income Tax (Investigation)-I, Bhopal (M.P.), both on the ground of lack of competence of the complainant and of jurisdiction of the Trial Court at Bhopal, the appellants seek the remedial intervention of this Court under Article 136 of the Constitution of India. The appellants, who are husband and wife, are residents of both Bhopal and Aurangabad. A search operation was conducted by the authorities under the Income Tax Act, 1961 (for short, hereinafter referred to as "the Act") on 28.10.2010 at both the residences of the appellants, in course whereof their statements were recorded on oath under Section 131 of the Act.
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