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Tax Publishers
Paraminder Singh Kalra v. CIT [W.P. (Crl.) No.
3486/2018 & Crl. M.A. No. 47373/2018, dt. 24-11-2020] : 2020 TaxPub(DT)
5002 (Del-HC)
Clubbing of individual criminal complaints under sections
276-D/276-C/277 on same material and offence
Facts:
Arising out of exchange of information from Swiss
authorities, assessee a Director in one Consortium Securities Pvt. Ltd. was
found to be holding a HSBC Bank account in Zurich which was not declared in the
tax return. Search operations were accordingly initiated and three different
criminal proceedings were launched on the assessee; basis being holding the
said offshore bank account and it not being declared. When the complaints came
up for trial, assessee pleaded that the three different complaints be clubbed
and tried as one they were for the same offence before the trial Court. This
was dismissed by the trial Court. Assessee went in appeal to the Delhi High
Court by a writ.
Held in favour of the assessee that the offence was one and
the same and it cannot be said that there were three different complaints for
three different years. So the request of the assessee must have been heeded.
Accordingly the trial Court order was set aside and it was instructed to club
all the three complaints and then try the case de novo.
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