ADITYA SHARMA Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) On the criminal complaint (CC No. 96/2004) dated 27.01.2015 of the respondent, the petitioner was summoned as (second) accused by the Additional Chief Metropolitan Magistrate (ACMM), by his order dated 30.01.2015, the other (first) accused being Moin Akhtar Quereshi. The criminal complaint was filed, inter alia, on the strength of sanction for prosecution under Section 279 of Income Tax Act, 1961 accorded by the Director of Income Tax (Investigation) - 02, Delhi on 09.01.2015.

(2.) The background facts, as set out in the criminal complaint, would reveal that a search and seizure action was carried out in the premises of both the accused (including the petitioner) and certain others (connected with "AMQ Group") on 15.02014 with due authorization. The investigation conducted during searches revealed existence of a number of safe deposit lockers, some of them being operational in the name of the petitioner. Statements, including that of the petitioner, were recorded on 15.02014. The searches of the lockers revealed large amount of unaccounted cash and other valuables including jewellery and documents. It is alleged that the statement of first accused before income tax authority indicated that these lockers were opened and operated, inter alia, by the petitioner (second accused) on his instructions. While the acts of commission constituting offences punishable under Sections 277 (i) of Income Tax Act, 1961 and under Sections 181, 177, 193, 196, 120-B read with Section 34 of Indian Penal Code, 1860 (IPC) have been attributed to the first accused, it has been alleged in the complaint that the petitioner had given false statements and had also abetted the first accused and having indulged in certain acts of commission constituting offences punishable under Sections 271 (i), 278 of Income Tax Act, 1961 and under Sections 181, 177, 193, 196, 120-B read with Section 34 IPC.

(3.) Since the complaint was presented by the respondent in the capacity of a public servant in discharge of his official duties, the ACMM dispensed with his examination under Section 200 of Code of Criminal Procedure, 1973 (Cr.P.C.). Having taken cognizance, he found grounds made out and accordingly issued summons to both the accused by order dated 30.01.2015.