R P GUPTA DR Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) A complaint under ss. 276C -277 of the INCOME TAX ACT, 1961 (for short " the Act"), and under ss. 193/196, IPC, was made by Shri R. R. Gupta, IAC(Assessment), Range XIV, New Delhi, against the present petitioner, Dr. R. P. Gupta, in respect of the assessment of the petitioner for the asst. year 1980 -81 alleging that the petitioner had willfully attempted to evade tax, interest and penalty and had made a statement in verification, delivered an account and statement which are false, which he knew or believed to be false or did not believe the same to be true and had also fabricated false evidence for the purpose of using the same in the course of income -tax proceedings and that he dishonestly and fraudulently used that evidence in the course of the assessment proceedings which are judicial proceedings. It is alleged that after investigation, the assessment of the petitioner was completed for the asst. year 1980 -81 and the net income of the petitioner was assessed at Rs. 1,77,433, vide assessment order dated March 21, 1983. It was also asserted that in the aforesaid assessment order, the petitioner had shown gross profit of Rs. 30,254 on the sales of Rs. 1,45,016 but, however, after the completion of the assessment proceedings, the gross profit of the accused was assessed at Rs. 1,12,500 resulting in an addition of Rs. 82,246.

(2.) THE petitioner was summoned as an accused person in the complaint.

(3.) IT is pointed out by Mr. Gupta, learned counsel for the petitioner, that the only thing against him (the petitioner) in the complaint was set at naught by the aforesaid order dated March 3, 1986, as a result of which the assessment for the year 1980 -81 stood set aside in view of certain new documents produced by the petitioner before the CIT (Appeals) as the same showed complete variation with the determination of the profit by the IAC who was directed to look into those documents and to formulate and calculate the income accordingly. This order of the CIT (Appeals) appears to have been passed under S. 251 (1)(a) of the Act which reads as follows :