LAWS(ALL)-1995-3-122

RADHEY SHYAM SINGHAL Vs. COMMISSIONER OF INCOME TAX

Decided On March 01, 1995
RADHEY SHYAM SINGHAL Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) HEARD Shri Arjun Singhal for the petitioner and Shri Rakesh Ranjan Agrawal for the respondents on the question of admission.

(2.) BY this petition, the petitioner seeks a writ, order or direction in the nature of certiorari quashing the contemplated prosecution proceedings under Sections 276C and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment year 1981-82, before the Commissioner of Income-tax, Meerut, and further the notice dated February 21, 1989, issued by the Assistant Director of Income-tax (Prosecution), Meerut, on behalf of the Commissioner of Income-tax, Meerut, contained in annexure "5" to the writ petition.

(3.) HOWEVER, Sri Rakesh Ranjan Agrawal, learned counsel appearing for the Income-tax Department, submits that against the assessment order the petitioner filed two appeals, one against the quantum of income-tax and another against the penalty, before the Tribunal, and only partial addition was confirmed. It is not that the entire assessment proceeding's including the penalty proceedings have been quashed. This being so, learned counsel submits that at this stage no interference in writ jurisdiction is called for, quashing the criminal proceedings pending against the petitioner.