SHASHI JAIN Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ASSTT . CIT, Investigation Circle II(1), Ludhiana filed a complaint alleging therein that accused No. 1 -M/s Shipley Hosiery was duly verified by Smt. Shashi Jain -accused No. 2 as a partner of the firm. The IT return should have been filed latest cause as to why order imposing penalty for the said default be not made. Accused furnished an explanation on 24th (sic). Hence, the accused was guilty of wilful default in furnishing the return of the income -tax within the statutory period permissible under law. Ludhaina discharged the accused and held that no case was made out against the accused to frame a charge against them.

(2.) AGGRIEVED by the same, the IT Department filed a revision petition against the said order and the same was allowed (present petitioner) and ordered that the charge be framed against the firm (accused No. 1).

(3.) AGGRIEVED by the said order, IT Department again preferred a revision petition before the Sessions Judge, Ludhiana. directed to proceed further in the case in accordance with the provisions of law after framing appropriate charges against the accused/respondents. Hence, the present revision petition by the petitioner -Smt. Shashi Jain.