In view of restrictive preconditions imposed by Section 195 CrPC, Deputy Director of Income Tax is not a competent authority to whom appeal would ordinarily lie from decisions/orders of ITOs involved in search proceedings under Income-tax Act so as to empower him to lodge complaint for prosecution under Sections 109/191/193/196/200/420/120B/34 IPC
Where a single and combine search operation under Income-tax Act had been undertaken simultaneously both at Bhopal and Aurangabad for same purpose, alleged offence can be tried by courts otherwise competent at both aforementioned places; jurisdiction could not be confined only within territorial limits to Court at Aurangabad and Trial Court at Bhopal is also competent to try complaint
Refer:[2016] 73 taxmann.com 32 (SC)
Where a single and combine search operation under Income-tax Act had been undertaken simultaneously both at Bhopal and Aurangabad for same purpose, alleged offence can be tried by courts otherwise competent at both aforementioned places; jurisdiction could not be confined only within territorial limits to Court at Aurangabad and Trial Court at Bhopal is also competent to try complaint
Refer:[2016] 73 taxmann.com 32 (SC)