THE PRL COMMR OF ICOME TAX-2, vs. M/S KKD CO-OP BUILDING SOCY LTD., KAKINADA
ITTA/423/2016HC Telangana08 Oct 2018
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
For Appellant: Mr. Anshuman Sinha, Advocate
Section 13(1)(e)Section 164Section 340
5. There are two preconditions for initiating proceedings under
Section 340 CrPC:
(i) materials produced before the court must make out
a prima facie case for a complaint for the purpose of
inquiry into an offence referred to in clause (b)(i) of sub-
section (1) of Section 195 CrPC, and
(ii) it is expedient in the interests of justice
