INCOME-TAX OFFICER Vs. ANIL KUMAR GUPTA

JUDGEMENT

(1.) FOR violation of Section 194a of the Income-tax Act, 1961 (hereinafter called " the Act "), by the accused, three complaints were filed by duly authorised Income tax Officer. Identical allegations against the accused were that, during the course of assessment, from a perusal of the record of the accused's firm, it transpired that the assessee-firm did not deduct tax at source out of interest paid to the creditors. Though such creditors are different persons in each complaint, yet the incriminating allegations are the same.

(2.) AS all the complaints pertain to the commission of one and the same offence pertaining to the assessment year 1980-81, the trial court, vide its order dated March 3, 1984, consolidated all the complaints and it was ordered that the evidence be recorded in the complaint No. 141 dated March 24, 1983, against the present accused.

(3.) AFTER putting in appearance in the court, the accused moved an application under Section 245{2) of the Criminal Procedure Code to the effect that, on the facts disclosed in the complaint, Section 194a of the said Act is not attracted in the case and, on similar allegations, revision was also dismissed by the authority under the Act. Accordingly, it was alleged in the application that the matter in dispute had become final between the parties. The charge being groundless, the complaint be dismissed and the accused be discharged. This application was opposed by counsel for the complainant.