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High CourtsDivision Bench(1997) 10 PAT CK 0002

GAURY SHANKAR CHOUDHARY vs COMMISSIONER OF INCOME TAX

Patna High Court · Decided on 1 October 1997 · Citation: (2000) 113 TAXMAN 611

HON’BLE JUDGES
Trivedi, J · Ashish N. Trivedi, J
CASE NUMBER
Criminal Miscellaneous No. 7824 of 1992 1 October 1997
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Judgment

6 paragraphs · 235 words

TRIVEDI, J.

The petitioner has filed this application u/s 482 of the Code of Criminal Procedure praying that the proceedings pending before the Special Court for Economic Offences at Muzaffarpur in Complaint Case No. 171 of 1992 under sections 276C, 276CC and 277 of the Income Tax Act, 1961 be quashed.

2.

It appears that after the assessment had been made, the petitioner had filed settlement application before the Settlement Commission and the assessment order was modified. The Settlement Commission further granted immunity to the petitioner by the order dated 8-10-1993 subject to the conditions mentioned in the order.

3.

On 17-9-1997, the learned counsels for the parties had been heard and Shri S.K. Sharan, the learned counsel for the opposite parties, prayed for and was granted time to obtain instructions as to whether the terms and conditions mentioned in the order dated 8-10-1993 have been complied with. However, he has not appeared today.

4.

I have heard Shri Ajay Kumar Rastogi, the learned counsel for the petitioner, who has stated that all the conditions mentioned in the order dated 8-10-1993 for granting immunity to the petitioner have been complied with. In this view of the matter, the prosecution of the petitioner cannot be sustained.

5.

Accordingly, the application is allowed and the prosecution of the petitioner in Complaint Case No. 171 of 1992 pending before the Special Court for Economic Offences, Muzaffarpur, is quashed.