Primacy of acts

Querist : Anonymous (Querist) 24 January 2012 This query is : Resolved

If notice is send under IPC Act and Income Tax act against an assessee,and such notice are conflicting in nature , which shall apply?

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C. P. CHUGH (Expert) 24 January 2012
Income-tax Act consists of various penal and prosecution provision in it. In case some has voilated any provisions of the act which requires prosecution, there is a well laid procedure for initiating the same. Court of First Class Magistrate or Metropolitan Magistrate has been empowed to try such complaints filed on behlf of the income tax department. However I can not under stand what do you mean by stateing notices under IPC and under Income-tax both the legislatures are independent and deals with difference situations. Income-tax Office do not issue notice under IPC and so far as I understand No notices are issued under IPc only FIRs are filed under various sections of IPC depending upon the nature of crime committed.

prabhakar singh (Expert) 25 January 2012
There can not be any notice from IT department under IPC,you are missing some thing to state without which no proper answer is possible.

V R SHROFF (Expert) 25 January 2012
Tax Experts says no notice under IPC.

Only FIR.

Shailesh Kr. Shah (Expert) 25 January 2012
Check/Read notice again, it can't possible. If you post extract of notice, further advise can be given accordingly.

soumitra basu (Expert) 25 January 2012
There is difference between income tax and IPC notice. Both the proceeding shall move simultaneously

Querist : Anonymous (Querist) 26 January 2012

Under IPC , the advise to do something has been made , thereafter an advise to do something under Income Tax Act is received which is opposite to IPC 's advise received earlier. Both the advises are not time- bound ,can be given at the same time. Which advise shall be applicable , prime ?