P N BHATTACHARJEE Vs. KAMAL BHATTACHARJEE

JUDGEMENT

(1.) The petitioner Shri P.N. Bhattacharjee who is Income-tax Officer of Ward No.1, Agartala, West Tripura has approached this Court under Section 482 of Cr. P.C. seeking relief for quashing the order of discharge of the accused dated 13-3-1992 passed by the learned Additional Sessions Judge, west Tripura, Agartala affirming the order of discharge.

(2.) The facts relevant to the determination of the points at issue are few and simple. On 25-8-1989 the present-petitioner who is the Income-tax Officer of Ward No.1, Agartala, West Tripura filed a complaint in the Court of learned Chief Judicial Magistrate, West Tripura, Agartala against the respondent Shri Kamal Bhattacharjee alleging, inter alia, that the respondent who is an assessee of the Income-tax under P.A. No. 10-009-PV-7987 filed a false account of statement for the assessment year 1982-83 to evade Income-tax. It was alleged that the respondent as a distributor of Boroline of M/s. G.D. Pharmaceuticals Limited, Calcutta he also sold Boroline at enchanced rate by issuing fictitious cash memoes. It was also alleged that the respondent submitted the return of Income-tax for the assessment year 1982-83 on 21-10-1982 showing his total income of Rs. 38,000.00 The assessment for the year 1982-83 was completed under Section 143(3) of the Income-tax (here-in-after referred to as the Act) on 29-3-1985 at a total income of Rs.75,700.00.

(3.) In course of assessment proceeding it was discovered by the Income-tax Officer that the respondent-assessee made extra profit by means of bogus cash memoes. The petitioner, therefore, recast the trading account which resulted in the addition of Rs. 24,315.00 in the net profit for the assessment year 1982-83 which was finally reduced to Rs. 15,000.00 in appeal. A penalty of Rs. 20,000.00 was also passed by the Income-tax Officer under Section 271(1)(c ) of the Act. The respondent, however, preferred appeal and exhausted other provisions as permissible by law. It was further alleged that the respondent deliberately concealed the particulars of his true and correct income with mala fide intention to evade tax and delivered an account or statement which was false and which he knew and believed to be false and as such the respondent committed offence punishable under Section 276C (I)(ii) and 277 of Income-tax Act, 1961. Therefore the petitioners after obtaining necessary sanction order from the authority presented the complaint as stated above in the Court of Chief Judicial Magistrate, West Tripura, Agartala.