RAMAUTAR SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS application has been filed for stay of further proceedings in Complaint Case No. 423 (C) of 1992/ Tr. No. 609 of 1992 pending in the Court of Special Subordinate Judge (Economic Offences), Civil Court, Patna till the disposal of the appeal pending before the Deputy Commissioner of Income Tax (Appeals), Patna.

(2.) THE brief facts giving rise to this application are that the petitioner filed income -tax return in respect of the assessment year 1988. -89, but the said return was found incorrect by the assessing authority, i.e. the Assistant Commissioner of Income Tax, according to whom a sum of Rs. 2,17,405/ - was found as unexplained. Thus the assessing authority came to the conclusion that the petitioner has committed an offence punishable under Section 276(C) and 277 of the Income Tax Act, 1961. Being aggrieved and dissatisfied by the said ORDER :dated 26.3.91 the petitioner tiled an appeal on 18.4.1991 which is pending before the Commissioner of Income Tax (Appeals) for disposal. However, the assessing authority filed a complaint before the Chief Judicial Magistrate, Patna. In that view of the matter the petitioner by this application prays for staying the proceeding in the aforesaid complaint case.

(3.) THE learned counsel for the petitioner submits that since the finding of the assessing authority has been challenged and it is now pending before the Commissioner of Income Tax (Appeals), Patna the matter has not been finally disposed of and the prosecution in the meantime against the petitioner appears to be illegal/irregular. It is further submitted on behalf of the petitioner that in a similar case a Bench of this Court has passed an ORDER :on 20.8.1992 in Cr. Misc. No. 10552/92 (Ashok Kumar Jhunjhunwala vs. Assistant Commissioner of Income Tax, Patna) staying the criminal prosecution of the complaint case launched against the petitioner of the said case till the disposal of the appeal pending before the Commissioner of Income Tax (Appeals). A photostat copy of the said ORDER :has been annexed as Annexure 1.