Babita Lila & Anr vs Union Of India

The Supreme Court held that the Deputy Director of Income Tax (Investigation)-I, Bhopal was not competent to file a complaint under Sections 109, 191, 193, 196, 200, 420, 120B, and 34 IPC as per Section 195(4) of the Cr.P.C., since the search was conducted by I.T. Officers from Nashik and Dhule, and no part of the alleged offence occurred within the jurisdiction of the Bhopal court. The Court emphasized that the complaint lacked jurisdiction and competence, leading to the dismissal of the prosecution against the appellants.