UMESH KUMAR MODI Vs. SAHNI K S ITO

JUDGEMENT

(1.) TWO petitions (Criminal Misc. (M) 1269 of 1985, and Criminal Misc. (M) 1269A of 1985), of Shri Umesh Kumar Modi are being decided by means of this order. Both the petitions are under S. 482 of the CrPC for quashing the two criminal complaints filed under ss. 276C, 277 and 278B of the IT Act, 1961, and ss. 193 and 196 of the IPC, by Shri K.S. Sahni, ITO, Central Circle X, Mayur Bhawan, New Delhi (hereinafter referred to as the complainant). The complaints were for prosecuting Modi Industries Ltd., Modi Nagar, U.P., Shri M. L. Modi, the present petitioner, Shri Umesh Kumar Modi, Shri K. N. Chopra and Shri Dhari Ram Aggarwal for concealment of income and making false statements in the returns of income -tax. This judgment is being written in the file of Criminal Misc. (Main) 1269 of 1985.

(2.) M /s Modi Industries Ltd. is a private limited company and is an assessee before the complainant. The said company is running the following manufacturing units in Modi Nagar:

(3.) ON behalf of the said company, two returns were filed which related to the asst. yrs. 1981 -82 and 1982 -83. Both the returns were signed by the present petitioner, Mr. Umesh Kumar Modi. The complainant acting as ITO made the assessment relating to both the assessment years. Some documents were found on account of a search. The complainant found that those documents showed concealment of income of Rs. 4,16,180. The complainant added back that amount in the assessment and also launched prosecution for submitting false returns. The complaint came up before Shri S. L. Khanna, Addl. Chief Metropolitan Magistrate, Delhi, who passed orders each dated August 16, 1985, directing the summoning of all the accused including the present petitioner, Umesh Kumar Modi. Criminal Misc. (M) No. 1269 of 1985 is regarding the asst. year 1981 -82. The petitioner challenges his prosecution on the following grounds: