TMI Blog2024 (4) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... as not questioned by the Income Tax Authorities and attained finality. In these circumstances, Hon ble Supreme Court quashed the proceedings. In Mohan Lal Darshan Kumar and others Vs. S.P. Bookal Income Tax Officer and another, 1996 (3) TMI 124 - PUNJAB AND HARYANA HIGH COURT , quashing under Section 482 CrPC was sought in respect of offence under Section 276(c)(1) of the Act besides Section 193, 467, 471, 34 IPC. The application of the petitioner under Section 245H of the Act was allowed by the Settlement Commission vide which the immunity from prosecution under the Act/IPC was granted. In these circumstances, this Court allowed the quashing of the complaint. Both the aforesaid authorities are applicable to the facts of the present case. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 153-A of the Act was issued requiring the petitioner-assessee to file the return within 10 days of the receipt of the notice dated 11.04.2016 (Annexure P1). Petitioners sought time to enable him to file the return. However, another notice dated 26.05.2016 (Annexure P2) was sent to the petitioner as to why the prosecution under Section 276CC of the Act be not launched against him. Petitioner submitted reply dated 3.6.2016 (Annexure P3) giving detailed reasons. However, without considering the said reply, the respondent filed impugned complaint dated 18.01.2017 (Annexure P4) under Section 276CC of the Act. 3.1 Ld. counsel contends that bare perusal of the complaint would reveal that same was filed on misconceived suspicion and only for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act in respect of notice under Section 153A of the Act for Assessment years 2009-2010 to 2014-15; and also notice issued under Section 143(2) for the assessment year 2015-16. It is revealed from the order that matter was settled and immunity was granted to the petitioner from prosecution. 6. In Ashirvad Enterprises and others Vs. State of Bihar and another , 2004(3) SCC 624, there were allegations of tax evasion. Complaint under Section 276C of the Act was filed. However, on application moved before the Settlement Commission, the orders were passed according immunity from prosecution. Said order was passed before the institution of the proceedings for prosecution. The decision was not questioned by the Income Tax Authorities and attai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that the applicant (a) has made full and true disclosure of his income and the manner in which such income has been derived and (b) has co- operated with the Commission in the proceedings before it. In the instant case as the records reveal the application for settlement in terms of Section 245C was filed on 27.5.1991. The prosecution was launched on 27.2.1992. Obviously, therefore, application for settlement was filed before prosecution was launched. The order of the Commission refers to the immunity granted in the following terms: IMMUNITY: In view of the full and true disclosure of his income made and the cooperation extended by the applicant in the settlement of his income tax liabilities, his prayer for immunity from penalty and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has changed in this case as after High Court's judgment, final orders have been passed by the Commission according immunity on an application presented, apparently before the institution of the proceedings for prosecution. 7. In Mohan Lal Darshan Kumar and others Vs. S.P. Bookal Income Tax Officer and another, 1997(1) CLJ (Criminal) 87, quashing under Section 482 CrPC was sought in respect of offence under Section 276(c)(1) of the Act besides Section 193, 467, 471, 34 IPC. The application of the petitioner under Section 245H of the Act was allowed by the Settlement Commission vide which the immunity from prosecution under the Act/IPC was granted. In these circumstances, this Court allowed the quashing of the complaint. 8. Both the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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