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2019 (5) TMI 32 - HC - Income TaxQuashing the criminal proceedings - offences punishable under Sections 353 and 204 of IPC - complaint is for trying to destroy the evidence and obstructing public authorities to discharge their duties - survey action u/s 133A - for enquiry regarding Bogus exemption u/s 10(38) by investigation team - complaint that petitioner having been swallowed purported sheet of page No.107 of the folder numbered A-3/AOSI/133A in the presence of Income Tax Authorities or its officials - averments made in the complaint spell out the ingredients of the criminal offence or not? - assessment proceeding against company is still pending - HELD THAT:- The complaint in question if perused it would clearly disclose that allegations made in the complaint is for trying to destroy the evidence and obstructing public authorities to discharge their duties. There cannot be any dispute to the fact that officials of the Income Tax Department in exercise of the provisions u/s 133A would be empowered to enter any place within the limits of the Area assigned to such Offices, any place kept by any persons in respect of whom he exercises the jurisdiction, any place in respect of which he authorizes for the purpose of u/s 133A and area within which such place is situated and such person is occupied such place inclusive of business or professional place and required any proprietor/ employee or any other person who may at the time and place be attending or helping in carrying on business or profession. Afford for such officials by facility to inspect the books of accounts or other documents available at such place, check or verify the cash, stock or other available articles or furnish such information as may be required which may be useful for a relevant to any proceeding under the Act, having been carried out by the officials of the Income Tax Department at 09.11.2015 at 3.15 pm and at the time of concluding survey proceedings on 10.11.2015 at 2.30 am, petitioner herein is alleged to have taken out page No.107 containing some notings from the folder numbered as A-3/AOSI/133A from one of the folder which had been impounded and swallowed it in the presence of the authorities. It is for the prosecution to prove the alleged incident during the course of the trial and as such it cannot be held that complaint does not disclose the prima-facie offences which is lodged against the petitioner. Correctness or otherwise of said allegations has to be decided only in the trial. This Court finds there is no good ground to entertain this petition. Hence, it stands rejected.
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