INCOME TAX OFFICER vs AHUJA POULTRY FARM and Others

S. D. BAJAJ, J. :

For concealment of income by M/s. Ahuja Poultry Farm (assessee) during the asst. yr. 1978-79 the IT Department filed criminal complaint No. 87/3 Exhibit PB against the concern and its partners, under s. 276C of the IT Act, before the learned trial Court, on 18th March, 1983. Besides it, on the administrative side, the department imposed upon the concern a penalty of Rs. 10,903 vide order dt. 7th May, 1984. Appeal filed by the assessee against it was allowed on 29th January, 1985. In pursuance of it learned trial Court dismissed the complaint vide its impugned judgment dt. 25th August, 1987.

Appeal filed by the department before the Tribunal against the order dt. 29th January, 1985 was allowed by the Tribunal on 4th November, 1987 with the direction that appeal filed by the assessee will be redecided by the competent authority on merits over again. Until the decision of the appeal filed by the assessee penalty order dt. 7th May, 1984 also gets revived.

Basis adopted by the learned trial Court for dismissing the complaint filed by the IT Department against the assessee having been knocked down by the ITAT on 4th November, 1987, criminal appeal against acquittal of the assessee; ordered by the learned trial Court on 25th August, 1987 succeeds and is allowed. Impugned judgment dt. 25th August, 1987 of the learned trial Court is vacated and the case is remanded back to the learned trial Court for redeciding the matter on matter on merits. Parties through their learned counsel have been directed to appear before the learned trial Court on 17th February, 1992.