CHAUDHARY KANHAIYALAL HUKUMCHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS criminal revision under Section 397 of the Criminal Procedure Code, 1973, has been preferred by the petitioners against the order dated October 9, 1995, passed by the Additional Chief Judicial Magistrate, Indore, whereby the charge has been framed against the petitioners under Section 276E read with Section 278B of the Income-tax Act, 1961.

(2.) DURING the course of hearing, learned counsel for petitioners submitted, that the provisions of Section 276E of the Income-tax Act, for which charge has been framed against the petitioners, stands omitted from the statute book with effect from April 1, 1989. He further submitted that on account of this change in law, the learned single judge of this court has been pleased to quash the proceedings in a judgment reported in Harikishan v. Union of India [1996] 217 ITR 582 (MP).

(3.) THUS, considering the matter, I deem it fit to remand the matter to the trial court for passing a fresh order after giving an opportunity of hearing to the parties, in the light of the judgment passed in the matter of Harikishan's case [1996] 217 ITR 582 (MP), and also keeping in mind the fact that the provisions of Section 276E of the Income-tax Act stood deleted from the statute book from April 1, 1989.