COMMISSIONER OF INCOME TAX Vs. GAYATRI DEVI SIKARIA

JUDGEMENT

(1.) In both these revision petitions, common questions of law and fact are involved and as such, I am going to dispose of the revisions with a common judgment for the sake of convenience and brevity.

(2.) The Assistant Commissioner of Income Tax, Investigation Circle-II(1), Guwahati (hereinafter called the complainant) being a public servant lodged two complaints before the learned Chief Judicial Magistrate, Kamrup against M/s. Ganga Flour and Rice Mills (hereinafter called the firm) with its partners alleging that the firm being a registered partnership firm, is an assessee of Income Tax, having deducted tax at source from the interest as shown in the Balance Sheet filed along with the Income Tax Return for the assessment years 1987-88 and 1988-89 failed to credit the tax so deducted to the credit of the Government account and thereby, committed an offence punishable under Sec. 276B of the Income Tax Act. The complaints have been registered as C.R. No.520/92 and C.R. No.521/92 for the assessment year 1987-88 and 1988-89, respectively against the firm and its three partners namely- Sarada Devi Sikaria, Kailash Sikaria and Gayatri Devi Sikaria.

(3.) Both the cases came up for trial before the learned Addl. Chief Judicial Magistrate, Kamrup, Guwahati.