CHANDRA MOHAN GOSWAMI DR Vs. STATE OF ASSAM

JUDGEMENT

(1.) IN this criminal revision under sections 401 and 482, Criminal Procedure Code the petitioner prays for setting aside the order dated 18-7-79 of the Judicial Magistrate, Gauhati in Case No. 309C/73 rejecting his prayer for stay of the proceeding pending assessment made by the INcome Tax Officer.

(2.) THE Income Tax Officer, B-Ward, Gauhati, instituted the above complaint case under section 277 of the Income Tax Act read with sections 177, 193 and 196 of the Indian Penal Code on the allegation, inter alia, that the petitioner willingly and deliberately concealed his actual income earned as medical fees from various Central Government employees and from private practice to evade tax.

(3.) MR. D. N. Barua, learned counsel for the petitioner, submits that the assessment having been set aside there will be abuse of the processing of the Court if the complaint case is allowed to continue until reassessment is made. MR. G. K. Talukdar for the complainant submits that the offence having been committed by the assesses, the complaint case must proceed.