SUDARSHAN JAIN Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner has filed the instant petition under s. 482 of the CPC for quashing of the complaint (Annex. P5) filed against her by the Asstt. CIT (respondent herein) under s. 276CC of the IT Act, 1961 (hereinafter referred to as "the Act"), for not furnishing her return of income for the asst. yr. 1983 -84 within the statutory period.

(2.) THE assessing authority issued notice to the petitioner under ss. 143(2) and 142(1) of the Act requiring her to furnish for the asst. yr. 1983 -84 while disbelieving certain facts stated by the petitioner. In respect of the said addition, the (1)(a) of the Act. Aggrieved against the said order of penalty, the assessee filed an appeal before the CIT(A), who vide imposed upon the petitioner by the assessing authority was deleted. Against the said order of the Tribunal, the CIT, Patiala, filed an application under s. 256(1) of the Act for reference of the case to the High Court. The said application

(3.) DURING the pendency of the aforesaid proceedings before the appellate authorities, the respondent filed a complaint against the petitioner in the Court of Chief Judicial Magistrate, Ludhiana, under s. 276CC of the Act for not furnishing her return of income for the asst. yr. 1983 -84 within the statutory period.