RAVI PRAKASH KHETAN Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Ms. Archana Sinha @ Shahi, learned Senior Standing Counsel assisted by Ms. Prachi Pallavi, learned Advocate.

(2.) Learned counsel for the petitioner submits that the present quashing application has been filed seeking quashing of the order dtd. 11/8/2022 passed in Complaint Case No. 593(C) of 2011 by the learned Special Judge, Economic Offence, Patna whereby the petition filed by the petitioner under Sec. 245 Cr.P.C. seeking discharge has been rejected.

(3.) Learned counsel for the petitioner submits that petitioner is an income tax assessee. For the assessment year 2009- 2010, the last date for filing income tax return was 31/8/2009 in terms of Sec. 139(1) of the Income Tax Act, 1961. It is further submitted that the petitioner for some reason beyond his control was not able to submit his return of income tax for the assessment year 2009-2010 by the last date i.e. 31/8/2009. It is next submitted that since petitioner could not file his return by the last date i.e. 31/8/2009 as such a notice under Sec. 148 of the Income Tax dtd. 22/10/2010 was issued to the petitioner recording therein that the authority has reason to believe that income chargeable to tax for the assessment year 2009-2010 has escaped assessment within the meaning of Sec. 147 of the Income Tax Act, 1961, accordingly, the petitioner was directed to submit his income for assessment within thirty days of the receipt of the notice dtd. 22/10/2010.