GEETA GUPTA Vs. ASSTT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) A complaint was filed by the Inspecting Assistant Commissioner of Income-tax (Assessment) Range XIV, New Delhi against the present petitioner Dr. (Mrs.) Geeta Gupta and her accountant Atma Singh under Sections 276-C/277/278 of Income-Tax Act, 1961 (in short the Act) read with Sections 193/196 Indian Penal Code in respect of the assessment year 1980-81 on the allegations that Dr. Geeta Gupta was guilty of making wilful attempt to evade tax, and also of making a statement in verification under the Act and of delivering an account and statement which were false and which she knew or believed to be false and did not believe to be true. The complaint further proceeded on the allegations that she had also fabricated false evidence for the purpose of being used in the course of income tax proceedings and she dishonestly and fraudulently used that evidence in the course of the assessment proceedings for the assessment year 1980-81 which are judicial proceedings. As against Atma Singh Accountant the allegation was that he was an abetter in respect of the aforesaid allegations against Dr. Geeta Gupta. Dr. Geeta (Gupta had filed her return of income on 7/10/1980 for the aforesaid year 1980-81 declaring an income of Rs.56,923.00 from the medical profession of running two dispensing clinics and from a nursing home called "Dr. Gupta Nursing Home".

(2.) . Both the accused persons were ordered to be summoned by Shri S.L. Khanna then ACMM Delhi who had taken cognizance of the aforesaid complaint.

(3.) An application under Section 245C of the Act was made by the present petitioner Dr. Geeta Gupta belore the statutory Settlement Commission constituted and exercising full functions and powers under Chapter 19-A of the Act who after rejecting the objection of the Commissioner of Income-tax Delhi came to the view vide order dated 27/12/1985 that it could not be said that concealment of income had been established or was likely to be established for the assessment year 1980-81, and thus allowed the aforesaid application to <PG>94</PG> be proceeded with. On the basis of this finding of the Settlement Commission the prayer was made before Smt. Manju Goel learned ACMM Delhi by the petitioner by means of anapplication for the dropping of the aforesaid complaint pending hefore her but the learned ACMM did not find .favour with the prayer of the petitioner and dismissed the same vide impugned order dated 23/7/1986 and thereby allowed the continuance of the complaint against her.