RAMA NATH Vs. SPECIAL CHIEF JUDICIAL MAGISTRATE

JUDGEMENT

(1.) AS all the above applications under Section 482, Cr.P.C. have the same question for decision, hence, these are being decided together.

(2.) BY means of Application No. 13189/87 a request has been made for quashing the entire criminal proceedings of Complaint Case No. 3255/87. Application No. 13190/87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 3253/87. Application No. 13191 /87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 3256/87. Application No. 13192/87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 4287/87. Application No. 13193/87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 3252/87.

(3.) THE Income -tax Department determined the income as per directions of the Settlement Commission and raised demand of income -tax and interest but this demand was not fulfilled. Therefore, the penalty was imposed against the applicant. The orders of imposing penalty under Section 221 of the Income -tax Act were challenged by the applicant before the Commissioner of Income -tax in which partial relief was given to him by the Commissioner of Income -tax vide its order dated 22 -2 -1989. The order of the Commissioner, Income -tax dated 22 -2 -1989 was challenged by the Income -tax Department before the Income -tax Appellate Tribunal and the Tribunal dismissed the appeals of the department. Thereafter, the matter was taken to the Supreme Court of India by the Income -tax Department from where also no relief was granted to the department.