V. Gopal vs Asstt. Commissioner of Income Tax

The appellant was prosecuted on filing of complaint under the provisions of section 276C(1) and section 277 of the Income Tax Act, 1961, and under sections 193, 196 and 420 of the Indian Penal Code. Three complaints were filed in respect of three assessment years, namely, 1980-81, 1981-82 and 1982-83. The applications filed by the appellant seeking discharge u/s 245(2) of the Criminal Procedure Code were dismissed by the learned Magistrate. The petitions filed u/s 482 of the Criminal Procedure Code were also dismissed by the High Court, Hence, these appeals.

In these appeals learned counsel seeks quashing of the proceedings in view of the subsequent events, namely, the order passed by the Tribunal on 29-6-1995 setting aside the penalty proceedings and the order passed by the High Court on 21-1-1997 declining reference of the assessing authority u/s 256(1) of the Income Tax Act. We refrain from expressing any opinion about the effect of those orders on the complaint pending before the Magistrate. That was not the issue before the High Court nor was it before the Magistrate when applications for discharge were filed by the appellant. In case the appellant filed any application before the Magistrate on that ground, it will be decided by the learned Magistrate in accordance with law. In so far as the impugned order is concerned, we find no infirmity, therefore, the appeals are dismissed.