COPAL LAL DHAMANI Vs. I T O

JUDGEMENT

(1.) ALL the above numberred revision petitions involve a common question of law and therefore, it will be in the interest of justice to deal with them by a common order. It is also necessary to deal with them under a common order because the complaint out of which the above numberred revision petitions arise, were filed after proceedings under S. 132 (5) of the Income Tax Act, 1961 hereinafter referred to as (The Act) will finalised and they arose out of a raid organised on 20th May, 1983, by the Income-tax Officer, Central Circle-1, Jaipur.

(2.) THE common question of law which is involved in all the cases is as to whether for filing complaint under Section 276 (c) of the Act it is necessary that there should be a regular assessment under the Act, against the assessment?

(3.) THEIR Lordships further observed as under:- "an appeal or reference under the Act cannot come in the way of the institution of criminal proceedings under S. 276c of the Act. In the criminal case all the ingredients of the offence in question have to be established in order to secure the conviction of the accused. The Criminal court no doubt has to give due regard to the result of any proceedings under the Act having a bearing on the question in issue and in an appropriate case it may drop the proceedings in the light of an order passed under the Act. It does not, however mean that the result of a proceedings under the Act would be binding on the criminal court. A criminal court has to judge the case independently on the evidence placed before it otherwise there is a danger of a contention being advanced that whenever assessee or any other person liable under the Act has failed to convince the authorities in the proceedings under the Act that he has not deliberately made any false statement or that he has not fabricated any material evidence conviction of such person should invariably follow in the criminal court. "