LALAN SAW Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard Mr. Sumeet Gadodia, learned counsel for the petitioner, Mr. Gourang Jajodia, learned counsel appearing on behalf of the State and Ms. Amrita Sinha, learned counsel for the O.P. No. 2.

(2.) This criminal miscellaneous petition has been filed for quashing of entire criminal proceeding including order taking cognizance dtd. 29/3/2019 passed by the learned Special Judge Eco. Offences, Dhanbad in connection with C.O. Case No. 05/2019, pending in the Court of learned Special Judge Eco. Offences, Dhanbad.

(3.) O.P. No. 2 has lodged the complaint alleging therein that the petitioner having PAN AIMPN7324C filed two Income Tax Return for Assessment year 2013- 2014. The first I.T. Return was filed manually on 7/8/2013 by putting his signature on verification portion of the said return disclosing his total income from all source at Rs.4,40,711.00 without claiming refund before the Income Tax Department, Dhanbad. Further the petitioner filed another Income Tax Return electronically on 12/5/2014 showing total income of Rs.2,53,650.00 and claimed a refund of Rs.16,237.00 against TDS amounting to Rs.22,793.00. The return filed electronically was processed by the CPC and refund of Rs.16,970.00 was issued and credited in the account of the accused on 26/10/2014 in A/C No. 538585108. It is further alleged that the case of the accused was re-opened under Sec. 147 of the Income Tax Act on the belief of escape income of Rs.1,87,061.00 and after completion of scrutiny assessment on 27/7/2017 a sum of Rs.2,53,650.00 which was filed through electronic process was admitted by the accused in his state of oath under Sec. 131 of I.T. Act on 2/8/2017. The accused accepted that the verification signature in both the return has been done by him and Form 16 was handed over to another person for claiming refund after filing of return of income. The penalty of Rs.20,000.00 under Sec. 274 (1)(C) of Income Tax Act was imposed. Show cause notice was issued by the assessing officer on 23/1/2018 as to why prosecution under Sec. 277 of Income Tax Act should not be launched. The petitioner submitted his show cause reply on 8/2/2018 which was not accepted by the assessing officer. Another show cause notice was issued on 18/11/2018 as to why prosecution under Sec. 277 of Income Tax Act should not be launched but again the reply sent by the petitioner was not accepted. Hence, it is found that the petitioner has concealed his true income and filed his Income Tax Return for relevant Assessment Year 2013-2014 by furnishing inaccurate particulars of income, and hence, Sec. 276C and 277 of Income Tax is attracted. It is further alleged that the Principal Commissioner of Income Tax Department, Dhanbad accorded sanction for launching prosecution against the petitioner and authorized the complainant to file the present case. On the basis of aforesaid written complaint a complaint case bearing C.O. Case No. 05/2019, dtd. 28/3/2019 was registered for the alleged offences under Sec. 276C/277 of the Income Tax Act against the petitioner.