ANURAG DALMIA Vs. INCOME TAX OFFICE

JUDGEMENT

(1.) These two petitions have been filed under Sec. 482 and Sec. 483 of the Code of Criminal Procedure, 1973 (hereinafter referred to as the "Cr.P.C"), read with Article 227 of the Constitution of India, seeking quashing of the Criminal Complaints No. 536622/2016 (old Complaint Case No. 177/4/16) and Complaint No. 517460/2016 (old Complaint Case No. 179/4/16), initiated against the Petitioner under Ss. 276C(1)(i), 276 (D) and 277(1) Income Tax Act, before the Court of the ACMM, Delhi.

(2.) The main ground for seeking quashing is that the Assessment Order dtd. 23/3/2015 which was the very foundation of the Criminal Complaints, has been set aside in Appeal by the Income Tax Appellate Tribunal (ITAT) and nothing survives for prosecution of the Complaints.

(3.) Briefly stated, Petitioner filed his original Income Tax Return for the year 2006-07 and 2007-08, by declaring his total income for the said years. The original Income Tax Return for the year 2006-07 and 2007-08, got finalized and even Refund was given to the Petitioner under Sec. 143(1) Income Tax Act, 1961 (hereinafter referred to as the IT Act) on 25/5/2007.