UNIQUE TRADING COMPANY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This is an application under Sec. 482 of the Code of Criminal Procedure, 1973 ("the Code") to quash the complaint lodged by the Income Tax Authorities for an offence punishable under Sec. 276C(2) read with Sec. 278B of the Income Tax Act, 1961 ("the IT Act, 1961").

(2.) Shorn of unnecessary details, the background facts can be stated as under:

(3.) Principal Commissioner of Income Tax, respondent No.2, issued a notice calling upon the applicant to show cause as to why prosecution proceedings under Sec. 276C(2) of the IT Act, 1961 be not initiated as the applicant had allegedly wilfully attempted to evade payment of due tax. After assessing the position, the applicants claim, immediately on 12/3/2018 the applicants paid the entire due tax including interest thereon aggregating to Rs.5,32,410.00. A reply was also filed to the show cause notice on 13/3/2018 pointing out the payment of the aforesaid amount of Rs.5,32,410.00 and also ascribing the reason for non-payment thitherto, namely, the late P. G. Purohit then being at the helm of the affairs of the firm and the applicants unaware thereof.