PREM NATH DIESELS PVT LTD Vs. STATE

JUDGEMENT

(1.) THE petitioners have filed the present petition under Section 482 cr. P. C. read with Article 227 of the Constitution of India for quashing of the proceedings in Criminal Complaint Case bearing No. 18/1 of 82 titled as "shri Hari Narain v. Prem Nath Diesels and Anr. " under Section 276 cc of the Income Tax Act pending before the Court of Mr. J. P. S. Malik, ACMM, Delhi.

(2.) BRIEFLY stating, the facts of this case are that on or about 20. 03. 1982, respondent No. 2 filed a complaint against the petitioners alleging commission of an offence under Section 276 CC of the Income Tax Act. It was alleged by the complainant that petitioner No. 2 and others were required to file the Income Tax return of petitioner No. 1 for the Assessment year 1980-81 on 30. 6. 1980. However, the petitioners allegedly failed to file the said return on or before the due date. It is further the case of the complainant that an extension of time was allowed on 30. 11. 1980 but the petitioners did not file the Income Tax return even upto the end of the assessment Year 1981 i. e. upto 31. 03. 1981. It is further alleged in the complaint that on 13. 05. 1981, a notice under section 148 of the Income Tax act was issued, requiring the petitioners to file the Income Tax return, within one month from the date of receipt of the said Notice. It is pertinent to mention here that the company received the said Notice on 21. 05. 1981 and the petitioners filed the Income Tax return only on 19. 06. 1981 i. e. two days prior to the expiry of the stipulated period. It is further the case of the complainant that the petitioners willfully failed to furnish the Income Tax return for the Assessment Year of 1980-81 within the stipulated period and, therefore, committed an offence under Section 276 CC of the Income Tax Act.

(3.) THE complaint was filed only on 20. 03. 1982 alleging commission of an offence under Section 276 CC of the Income Tax Act and the learned acmm after perusal of the said complaint issued summons against the petitioners on 26. 03. 1982. In compliance of the aforesaid order, the petitioners appeared before the trial court, who after recording the pre-charge evidence, directed the framing of charges against the petitioners vide its order dated 15. 05. 1987 and the charges were formally framed against the petitioners on 21. 05. 1987. Feeling aggrieved of the aforesaid orders, the petitioners approached this Court under its revisional jurisdiction vide Criminal Revision No. 177/1987, however, the said revision petition was dismissed by a learned Judge of this Court vide order dated 12. 02. 2001.