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1 - 10 of 25 (0.26 seconds)Section 173 in The Income Tax Act, 1961 [Entire Act]
Article 19 in Constitution of India [Constitution]
Section 153B in The Indian Penal Code, 1860 [Entire Act]
The Income Tax Act, 1961
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
S. Rangarajan Etc vs P. Jagjivan Ram on 30 March, 1989
26. The above view was emphasized by the Supreme Court in its
judgment in S.Rangarajan, supra, the relevant portion of which reads
thus:
Manzar Sayeed Khan vs State Of Maharashtra & Anr on 5 April, 2007
(emphasis supplied by this Court)
25.2 In Manzar Sayeed Khan, supra also, the Supreme Court,
explained as to when an offence under Section 153-A IPC can be said to
be attracted and the relevant paragraph reads thus:
State Of Haryana And Ors vs Ch. Bhajan Lal And Ors on 21 November, 1990
10. By placing reliance on the oft-quoted and celebrated
judgment of the Supreme Court in State of Haryana & others vs.
Bhajan Lal & others7, wherein, parameters for quashing an FIR were
laid down, learned Senior Counsel for the petitioner contended that the
impugned FIR is liable to be quashed, since, even if the allegations in the
FIR are taken at their face value and accepted in their entirety, they do
5
(1989) 2 SCC 574
6
(2007) 5 SCC 1
7
1992 Supp (1) SCC 335
Page 9 of 35
https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/11/2025 04:33:13 pm )
Crl.O.P. No.28737 of 2025
not, prima facie, make out a case against the petitioner.