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Kanshi Ram Wadhwa Vs. Income-tax Officer - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtPunjab and Haryana High Court
Decided On
Case NumberCriminal Miscellaneous No. 388M of 1983
Judge
Reported in(1983)36CTR(P& H)134; [1984]145ITR109(P& H)
ActsIncome Tax Act, 1961 - Sections 277
AppellantKanshi Ram Wadhwa
Respondentincome-tax Officer
Appellant Advocate D.N. Awasthy and; B.K. Jhingan, Advs.
Respondent Advocate Ashok Bhan and; Ajay Mittal, Advs.
Excerpt:
- sections 80 (2) & 89 & punjab motor vehicles rules, 1989, rules 85 & 80: [t.s. thakur, cj, jasbir singh & surya kant, jj] appeal against orders of state or regional transport authority imitation held, a stipulation regarding the period of limitation available for invoking the remedy shall have to be strictly construed. that is because any provision by way of limitation is in the nature of a restraint on the remedy provided under the act. so viewed two inferences are clear viz., (1) sections 80 and 89 of the act read with rule 85 of the rules make it obligatory for the authorities making the order to communicate it to the applicant concerned and (2) the period of limitation for any appeal against the order is reckonable from the date of such communication of the reasons would imply..........was quashed by the appellate authority. on the strength of the order of the officer of the first instance, criminal prosecution was launched against the petitioner under section 277 of the i.t. act, 1961. the petitioner, taking aid of the order of the appellate authority, apprised the learned magistrate, before whom the complaint was pending, that when the case of the department for the imposition of penalty had faltered, there was no case to proceed against the petitioner criminally. reliance was placed on two judgments, uttam chard v. ito : [1982]133itr909(sc) and parkash chand v. ito . 3. the learned trial magistrate dismissed the prayer of the petitioner being of the view that unless some evidence comes on the record, it would be premature to pronounce on the matter. 4. it has to.....
Judgment:

M.M. Punchhi, J.

1. This is a petition Under Section 482, Cr. PC, for quashing the criminal complaint filed by the ITO, Kurukshetra, against the petitioner.

2. Skeletal facts arising thereto are these:

Occasion had arisen during assessment proceedings to initiate imposition of penalty on the petitioner. The officer of the first instance imposedpenalty on the petitioner. Later, that order was quashed by the appellate authority. On the strength of the order of the officer of the first instance, criminal prosecution was launched against the petitioner under Section 277 of the I.T. Act, 1961. The petitioner, taking aid of the order of the appellate authority, apprised the learned Magistrate, before whom the complaint was pending, that when the case of the Department for the imposition of penalty had faltered, there was no case to proceed against the petitioner criminally. Reliance was placed on two judgments, Uttam Chard v. ITO : [1982]133ITR909(SC) and Parkash Chand v. ITO .

3. The learned trial Magistrate dismissed the prayer of the petitioner being of the view that unless some evidence comes on the record, it would be premature to pronounce on the matter.

4. It has to be borne in mind that the court's time is precious and is not meant to be employed for proceedings which are directionless. Here, concededly, the Supreme Court has pronounced in Uttam Chand's case, that if there is no case for sustenance of penalty, it equally is not a case for criminal prosecution. In that view of the matter, the claim of the petitioner is well grounded. Rather, learned counsel for the income-tax department appearing for the respondent had nothing to say against it and did not even venture to distinguish that case. Thus, the petitioner has a clean sail. The complaint, and the proceedings taken thereon, must necessarily be quashed, which is hereby done. Disposed of accordingly while allowing the petition.


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