PRALAY PAL Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard 1. Mr. Amit Kumar Das, learned counsel for the petitioner, Mr. Anurag Vijay, learned counsel for opposite party no.2 and Mr. Vishwanath Roy, learned counsel for the State.

(2.) This petition has been filed for quashing the entire criminal proceedings in connection with C/2 Case No.684 of 2016 including the order dtd. 30/5/2016, whereby, summon has been issued against the petitioner and also the order dtd. 15/7/2017, whereby, substance of accusation under Sec. 276(c)(1) of the Income Tax Act, 1961 has been explained to the petitioner, pending in the court of the learned Special Judge (Economic Offence) cum Civil Judge (Sr. Div.)-II, Jamshedpur.

(3.) The complaint case was filed by opposite party no.2 alleging therein that the assessee (petitioner) filed returns of income for the Assessment Year 2011-12 on 31/7/2011 declaring a total income of Rs.18,83,940.00. The case of the petitioner was selected for scrutiny under Sec. Computer Assisted Scrutiny Selection (CASS). The assessment order under Sec. 143(3) of the Income Tax was passed by the learned Deputy Commissioner of Income Tax, Jamshedpur on 13/9/2013 determining the total income at Rs.20,66,090.00 only. In assessment order, three additions, first one at Rs.1,64,695.00 only on the account of undisclosed interest income on National Saving Certificates, second one at Rs.4,351.00 on account of undisclosed Bank Interest and third one at Rs.13,100.00 on account of undisclosed interest on Fixed Deposits with Telco Ltd. were made. Before making the said additions as mentioned above, the assessee is said to have been given the reasonable opportunity of being heard, but the assessee failed to offer any satisfactory explanation in this regard. The assessee had concealed the income of Rs.1,82,146.00 deliberately as mentioned above. The assessee has deliberately provided inaccurate details of his income which leads to concealment of income. Therefore, in this matter penalty proceeding was also initiated under Sec. 271(1)(c) of the Income Tax Act, 1961 and the penalty proceeding was also confirmed by the learned Commissioner of Income Tax (Appeal), Jamshedpur vide his order dtd. 27/11/2015 passed in appeal No.206/JSR/2013-14. The assessee is alleged to have attempted to evade the tax liability by furnishing inaccurate particulars of income leads to concealment of income of Rs.1,82,146.00. Thus, the accused made himself liable to be prosecuted under Sec. 276C(1) of the Income Tax Act, 1961. The sanction order under Sec. 279(1) of the Income Tax Act, 1961 for launching prosecution under Sec. 276C(1) of the Income Tax Act, 1961 against the accused for the Assessment Year 2011-12 has been accorded to by the Principal Commissioner of Income Tax, Jamshedpur on 3/3/2016. However, in the aforesaid sanction order, some mistake was apparent which later on was rectified by the learned Principal Commissioner of Income Tax, Jamshedpur vide order dtd. 21/3/2016 passed under Sec. 154 of the Income Tax Act, 1961.