Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1082 - HC - Income TaxRefund certificate of the income-tax under fictitious name obtained – Charge to be framed against the wife of the main accused namely A1 – Held that:- There is a strong circumstance to presume that a prima facie case exists against the petitioner (i) as she is the wife of A1 ; (ii)several documents were seized from the residential house occupied by her along with her husband ; (iii) a cheque for Rs. 3,690 issued in the name of her company has been encashed by her, the said cheque was issued by a fictitious person ; (iv) the allegation is that she conspired along with her husband and other accused, of which some of them are employees of the Race Club to dupe the Income-tax Department for the purpose of making unlawful gain by producing bogus tax deducted at source certificates or original tax deducted at source certificates in the name of fictitious persons by opening bank accounts in the name of fictitious persons in different banks and, therefore, it can be easily held that there is prima facie case as against the petitioner at this stage. Reliance has been placed on the Apex court judgment in the case of Superintendent and Remembrancer of Legal Affairs v. Anil Kumar Bhunja [1979 (8) TMI 204 - SUPREME COURT] - Relying upon the above decision of Apex court it has been held that even on the basis of a strong suspicion founded on materials before it, the court can form a presumptive opinion regarding the existence of factual ingredients constituting the offence alleged and in that event be justified in framing the charges against the accused in respect of the commission of the offence alleged to have been committed by them. In exercise of its jurisdiction under section 228 and/or under section 482, the court cannot take into consideration external materials given by an accused for reaching the conclusion that no offence was disclosed or that there was possibility of his acquittal. The court has to consider the record and documents annexed therewith by the prosecution.
|