INCOME-TAX OFFICER Vs. INDERJIT CHOPRA

JUDGEMENT

(1.) THE Income-tax Officer, Ward-2, Faridabad, has filed this petition under Section 482 of the Code of Criminal Procedure (here-inafter referred to as "the Code") against the order dated June 2, 1994 (annexure P-4), passed by the Additional Sessions Judge, Faridabad, whereby the order dated February 1, 1992 (annexure P-2), passed by the Chief Judicial Magistrate, Faridabad, dismissing the complaint filed by the petitioner under Sections 276c and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), has been affirmed.

(2.) THE admitted facts are that Shri Inderjit Chopra, the respondent herein, carrying on his business under the name and style of Marshal Foundry and Engineering Works at Faridabad, is an assessee under the Act. For the assessment year 1980-81, he filed the return of his income on July 31, 1981, showing an income of Rs. 8,092 which was revised on March 19, 1983, showing a loss of Rs, 4,252. The original return along with its annexures and the revised return along with the annexures were signed and verified by the said respondent on July 30, 1981, and March 4, 1983, respectively. During the course of assessment proceedings, it was found that certain cash credits were introduced in the name of Shri Bishan Dass Chopra, the father, and Shri B. R. Chopra, the brother of the respondent, to the extent of Rs. 18,000 and Rs. 16,000, respectively. The respondent had filed affidavits of his father and brother and they were examined by the Income-tax Officer also. However, it was concluded that these persons were not in a position to advance the alleged amount to the assessee. Accordingly, a sum of Rs. 34,000 was added to the income of the respondent from undisclosed sources. The assessment was completed on March 25, 1983. In appeal, a relief of Rs. 4,086 was allowed, vide order dated September 26, 1984, but the additions were confirmed. The second appeal did not find favour with the Income-tax Appellate Tribunal and the same was dismissed by order dated October 17, 1985.

(3.) IN the meanwhile, the petitioner launched prosecution against the respondent by filing a complaint under Sections 276c and 277 of the Act on the allegations that the respondent had attempted to evade tax, penalty and interest chargeable/imposable under the Act on the aforesaid amount of Rs. 34,000 which was added as his income from undisclosed sources. The respondent was summoned and pre-charge evidence was recorded. On September 11, 1991, the respondent moved an application challenging the maintainability of the complaint in view of the order dated May 10, 1991, passed by the Income-tax Appellate Tribunal (referred to above ). The Chief Judicial Magistrate, while placing reliance upon a judgment of this court in Kanshi Ram Wadhwa v. ITO, [1984] 145 ITR 109, accepted the application, dismissed the complaint and discharged the respondent by order dated February 1, 1992, (annexure P-2 ). The revision filed by the petitioner against the said order did not find favour with the Additional Sessions Judge and the same was rejected by the impugned order (annexure P-4 ). Now, the petitioner has approached this court under Section 482 of the Code.