V P PUNJ Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This petition u/s, 487 of the Criminal Procedure Code, 1973 (for short, Criminal Procedure Code), is directed against the order dated 26th July, 3998 parsed by the Court of Sh. Ravi Kumar, Additional Session Judge, Delhi dismissing Revision against the order framing charge u/s. 276 CC of Income Tax Act, 1962 (for short, the Act') in the complaint titled "Prabodha Seth Vs. Cornelia Investment Private Limited and Ors."

(2.) Facts in brief are that petitioner no.3 is a company registered under the Company Act, 1956. petitioners no. 1 and 2 were its direrctors during the relevant period. Income Tax return of the company, for the assessment year (1990-91) was not filed within the prescribed period i.e. 31.12.1990. The return could be filed uptil 31.3.1991, under clause (a) of proviso of Section 276 CC , of the Act to avoid prosecution. It was actually filed on 17.6.1991, the tax and interest thereon was also deposited. On 20th February, 1992 notice was issued to petitioners, by respondent No 1, to show cause why prosecution under section 276 CC of the Act, should not be initiated against them. The petitioners in their reply dated 27th February, 1992, informed the department that there was no "deliberate" or "wilful" default. The wife of petitioner No. 1 was suffering from cancer and gravely sick, therefore, the return could not be filed in time. Not satisfied with the reply, on 15th October, 1992, criminal complaint under section 279 cc of the Act was filed against the petitioners alleging:- 5.

(3.) Petitioners were summoned; prosecution led pre-charge evidence and vide orders dated 9th December, 1997 the Court of Sh. M.K. Gupta, ACMM framed charge under section 276 CC. Petitioners' revision against the order framing charge which was dismissed, on 26th July, 1998.