DINESHARAN RADHAMOHAN KHARE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Dhawan Jayswal, learned Additional Public Prosecutor and Mr. Varun Patel, learned advocate, waive service of notice of rule on behalf of respondents Nos.1 & 2 respectively.

(2.) This petition has been filed under Sec. 482 of the Code of Criminal Procedure for quashing the complaint made by the Office of the Assistant Commissioner of Income Tax, Surat which has culminated into Criminal Case No.23693 of 2019 pending before the Court of learned Chief Judicial Magistrate, Surat against the petitioners for the offence punishable under Sec. 276C(2) read with Sec. 278E of Income Tax Act, as well as the order issuing summons dtd. 13/6/2019.

(3.) It is contended by the petitioners that they are independent and non-executive Directors of the Company named Sumeet Industries Limited. They had joined the Company on 28/6/2014, 13/2/2017 and 11/4/2017 respectively. It is submitted by the petitioners that they have no role to play in the day to day affairs of the Company and they have tendered their resignation on 30/11/2018, 19/11/2018 and 3/11/2018 respectively, the said resignation is also reflected in Form DIR-12 maintained with the Ministry of Corporate Affairs.