PARKASH NATH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE criminal writ petitions (Nos. 15 of 1992, 20 of 1994 and 34 of 1995) are being disposed of by a common judgment as these involve similar facts and common questions of law.

(2.) AGAINST each petitioner in these writ petitions, the Assistant Commissioner of Income-tax, Circle I, Shimla, respondent No. 2, has filed a complaint under Section 276CC of the Income-tax Act, 1961 (hereinafter called "the Act"), in the court of the Chief Judicial Magistrate, Shimla, who has issued process after taking cognizance of the offence. In these criminal writ petitions, each petitioner has challenged the criminal complaint and the proceeding pending against him/her in the court of the Chief Judicial Magistrate, Shimla.

(3.) ACCORDING to each petitioner, there was no deliberate/wilful attempt on his/her part to withhold the return of income as the circumstances relating to any delay in the filing of the return were beyond his/her control and that he/she was deriving no advantage by withholding the submission of the return. Being not satisfied with the reply, the Commissioner of Income-tax, Patiala, issued authorisation dated May 51, 1992, to launch prosecution against each petitioner as a result of which a complaint was filed against each petitioner in the court of the Chief Judicial Magistrate, Shimla, who has issued process against each petitioner after taking cognizance of the offence alleged against him/her.