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2022 (8) TMI 1434 - HC - Income TaxOffence u/s 276 CC - allegation of Clear case of willful and deliberate commission of default of the accused by not furnishing the return of income for the Assessment Year 2014 – 2015 within the due time allowed under Section 139 (1) - Petitioner submitted that sanction suffers from non application of mind - respondent further submitted that once cognisance has taken against a person by the trial Judge, the High Court cannot be said to have erred in leaving the question of validity of sanction open for consideration by the trial Court - HELD THAT:- A perusal of the sanction order would indicate that the reply of some other assessee has been considered and no show cause notice has been issued to the assessee whereas, some other assessee's reply has been taken note of while considering the case of the petitioner. It is the admitted case of both sides that charges have not been framed and that the respondent has let in only pre-charge evidence and thus the petitioner would be entitled to file an application for discharge under Section 245 of Cr.P.C. In the event any discharge petition is filed, it is open to the trial Court to consider the same, on its own merits. In such a view of the matter, this Court is not inclined to grant the relief as sought for by the petitioner, since the cognisance has already been taken. Accordingly, this Criminal Original Petition is dismissed. However, it is made clear that the respondent Department cannot substitute any new sanction order, in the name of additional documents, the respondent is not entitled to create/file any other document to show that sanction has been given. As petitioner requested this Court to dispense with the presence of the petitioner. Taking into consideration, the facts and circumstances of the case, the presence of the petitioner before the Trial Court is dispensed with, except for receipt of copies, answering the charges, questioning under Section 313 Cr.P.C., or on any other date as may be required by the trial Court. They shall be represented by a counsel, who shall cross examine the witnesses on the same day, when they are examined in Chief.
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