PRINTER HOUSE PVT LTD Vs. NISHI SINGH

JUDGEMENT

(1.) THE petitioner in Crl. M. C. I 28/2003 is an assessee under the Income Tax Act and has been made an accused in a complaint (Annexure-B) instituted against them and others under Section 276-C (l) and 277 of the Income Tax Act, 1961 read with Sections 193 and 196 of IPC for the assessment year 1989-90.

(2.) THE petitioners in Crl. M. C. 4825/2000 are the co-accused arrayed in the aforesaid compliant case.

(3.) BOTH the petitions raise a common question as to whether in view of the subsequent orders passed by the Income tax Appellate tribunal in favour of the petitioners revoking the order of penalty imposed by the assessing officer and holding that the depreciation was rightly claimed by the petitioners in respect of the machines which were purchased in the assessment year 1989-90 and further direction of the tribunal to refund the levy of the penalty imposed upon petitioners, will it not be appropriate to quash the complaint and the summoning order by invoking the extraordinary jurisdiction of this Court under section 482 of the Cr. P. C.