Col. Mohan Singh Vs. State of Rajasthan - Court Judgment
|Court||Supreme Court of India|
|Judge|| R.S. Sarkaria and; V.D. Tulzapurkar, JJ.|
|Reported in||AIR1980SC1560; 1980CriLJ1098; (1979)4SCC11; 1SCR148|
|Acts||Indian Penal Code (IPC) - Sections 201; Code of Criminal Procedure (CrPC) - Sections 482|
|Appellant||Col. Mohan Singh|
|Respondent||State of Rajasthan|
[ b.p. sinha, c.j.,; j.r. mudholkar,; k.subba rao,; n. rajgopala ayyangar, jj.] the respondent was a firm carrying on business in different lines. it was assessed to income-tax under s. 23(4) of the income-tax act, 1922 for the assessment year 1949-50 on the ground that notices issued under s. 22(2) and (4) had not been complied with. later on, that assessment was cancelled. however, before the cancellation, it was found that an interest income of rs. 88,737 in the shape of u.p. encumbered estates act bonds received by the respondent from third parties had escaped assessment as the assessee failed to disclose the same. the income-tax officer issued a notice for the assessment year 1949-50 on the ground that a sum of rs. 88,737 had escaped assessment in the said assessment year. after.....orderr.s. sarkaria, j.1. this appeal by special leave is directed against an order, dated march ,28, 1979, whereby the high court of rajasthan dismissed the appellant's application under section 482, criminal procedure code and refused to set aside an order dated august 14, 1978 of the sessions judge framing a charge under section 201, penal code against the appellant.201201
R.S. Sarkaria, J.
1. This appeal by special leave is directed against an order, dated March ,28, 1979, whereby the High Court of Rajasthan dismissed the appellant's application under Section 482, Criminal Procedure Code and refused to set aside an Order dated August 14, 1978 of the Sessions Judge framing a charge under Section 201, Penal Code against the appellant.