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2018 (8) TMI 345 - HC - Income TaxNon-cognizable offence punishable u/s 279-A - Compliance of proceedings under Section 155 of the Cr.P.C., 1973 - Held that:- Vide the present petition, apart from the prayer clause (e) which has been made in the petition seeking setting aside of the order dated 21.09.2017 vide which the learned Trial Court had observed that the application filed by the petitioner seeking closure of the case and termination of proceedings due to the alleged non-compliance of mandatory provisions of Section 155 Cr.P.C., 1973 would be heard at the stage of the final arguments, there are other prayers made by the petitioner vide clauses (b)(c)(d) & (f) of the petition. On a consideration of the submissions that have been made on behalf of the petitioner and the respondent in relation to the proceedings dated 21.09.2017, presently the order dated 21.09.2017 of the learned Trial Court in CC No.515996/16 is set aside with directions to the learned Trial Court to dispose of the application filed by the petitioner under Section 155 of the Cr.P.C., 1973 before proceeding to hear the final arguments in the matter. The petitioner and the respondent both would be entitled to make submissions in relation to the applicability or otherwise of Section 155 of Cr.P.C., 1973 to the proceedings under the Income Tax Act. Petitioner seeks to withdraw the present petition qua the said prayers at prayer clauses (b)(c)(d) & (f) seeking liberty to seek redressal in accordance with law after disposal of the application under Section 155 of the Cr.P.C., 1973.
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