Jasbir Singh Ryait v. Asstt. CIT

Case Laws Analysis
REFERRED Ashirvad Enterprises & Ors. v. State of Bihar & Anr. 2004 TaxPub(DT) 1516 (SC)
REFERRED Mohan Lal Darshan Kumar and Others v. S.P. Bookal, Ito and Others 1996 TaxPub(DT) 1025 (P&H-HC)
REFERRED P. Jayappan v. S.K. Perumal, Income Tax Officer 1984 TaxPub(DT) 1663 (SC)
REFERRED CIT v. B.N. Bhattachargee & Anr. 1979 TaxPub(DT) 1026 (SC)

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The Tax Publishers2024 TaxPub(DT) 1748 (P&H-HC) IN THE PUNJAB & HARYANA HIGH COURT DEEPAK GUPTA Jasbir Singh Ryait v. Asstt. CIT CRM-M-10215-2023 5 April, 2024 Petitioner by: Kanwaljit Singh, Sr. Advocate, with Navyugeet Brar, Advocate Respondent by: None ORDER *Deepak Gupta, J.* By way of this petition filed under section 482 CrPC, petitioner prays for quashing of complaint No.COMA/736/2017 (Annexure P4) titled as Assistant Commissioner of Income Tax Vs. Jasbir Singh Ryait, pending in the Court of ld. Chief Judicial Magistrate, Ludhiana, under section 276CC of Income Tax Act, 1961 (hereinafter referred to as the Act), besides summoning order dated 27-2-2017 (Annexure P5); order dated 15-12-2022 (Annexure P6) framing charges against the petitioner and all the consequential proceedings arising therefrom, as the matter has already been settled by the Settlement Commission, Income Tax Department vide order dated 21-6-2018 (Annexure P7). 2. Ld. counsel contends that pursuant to a search under section 132 of the Act, conducted in the premises of the petitioner, notice under section 153-A of the Act was issued requiring the petitioner-assessee to file the return within 10 days of the receipt of the notice dated 11-4-2016 (Annexure P1). Petitioners sought time to enable him to file the return. However, another notice dated 26-5-2016 (Annexure P2) was sent to the petitioner as to why the prosecution under section 276CC of the Act be not launched against him. Petitioner submitted reply dated 3-6-2016 (Annexure P3) giving detailed reasons. However, without considering the said reply, the respondent filed impugned complaint dated 18.01.2017 (Annexure P4) under section 276CC of the Act. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 1748 (P&H-HC)

IN THE PUNJAB & HARYANA HIGH COURT

DEEPAK GUPTA

Jasbir Singh Ryait v. Asstt. CIT

CRM-M-10215-2023

5 April, 2024

Petitioner by: Kanwaljit Singh, Sr. Advocate, with Navyugeet Brar, Advocate

Respondent by: None

ORDER

Deepak Gupta, J.

By way of this petition filed under section 482 CrPC, petitioner prays for quashing of complaint No.COMA/736/2017 (Annexure P4) titled as Assistant Commissioner of Income Tax Vs. Jasbir Singh Ryait, pending in the Court of ld. Chief Judicial Magistrate, Ludhiana, under section 276CC of Income Tax Act, 1961 (hereinafter referred to as the Act), besides summoning order dated 27-2-2017 (Annexure P5); order dated 15-12-2022 (Annexure P6) framing charges against the petitioner and all the consequential proceedings arising therefrom, as the matter has already been settled by the Settlement Commission, Income Tax Department vide order dated 21-6-2018 (Annexure P7).

2. Ld. counsel contends that pursuant to a search under section 132 of the Act, conducted in the premises of the petitioner, notice under section 153-A of the Act was issued requiring the petitioner-assessee to file the return within 10 days of the receipt of the notice dated 11-4-2016 (Annexure P1). Petitioners sought time to enable him to file the return. However, another notice dated 26-5-2016 (Annexure P2) was sent to the petitioner as to why the prosecution under section 276CC of the Act be not launched against him. Petitioner submitted reply dated 3-6-2016 (Annexure P3) giving detailed reasons. However, without considering the said reply, the respondent filed impugned complaint dated 18.01.2017 (Annexure P4) under section 276CC of the Act.