Smt. Sudarsh Ahluwalia and Others and Smt. Anjiv Ahluwalia and Others vs Z.S. Klar, Income Tax Officer

I.S. Tiwana, J.—These two Criminal Miscellaneous Nos. 1129-M and 1253-M of 1987, Smt. Sudarsh Ahluwalia v. ITO and Smt. Anjiv Ahluwalia v. ITO, respectively, are being disposed of together on account of similarity of facts and the contentions raised therein.

The petitioners are being prosecuted for the commission of an offence u/s 276C of the Income Tax Act, 1961, as a result of a complaint filed by the Income Tax Officer, Central Circle, Patiala. It is the conceded position that the return for the assessment year 1975-76 was filed on behalf of the firm, M/s. Gopal Construction Co., Malerkotla, by Surjit Singh, one of its partners (since dead). It is nowhere alleged that any of the other partners, accused or the petitioners, were in any way in charge of and responsible to the firm for the conduct of its business at the time of the alleged offence, In the face of this factual position, the impugned complaint cannot be sustained except against the firm, i.e., M/s. Gopal Construction Co., nor can the proceedings now pending in the Court of the Chief Judicial Magistrate, Patiala, be continued against any of the accused or the petitioner except the said firm. I, therefore, quash the complaint and the resultant proceedings pending in the Court of the Chief Judicial Magistrate, Patiala, against all the accused except the firm itself.