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2024 (4) TMI 459 - HC - Income TaxProsecution u/s 276CC - Settlement Commission has already granted immunity from prosecution to the petitioner - HELD THAT:- In Ashirvad Enterprises and others Vs. State of Bihar and another, 2004 (3) TMI 10 - SUPREME COURT there were allegations of tax evasion. Complaint u/s 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 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. In the present case also, after filing of the complaint, but before framing of charge, the Settlement Commission has already granted immunity from prosecution to the petitioner. Therefore, continuation of the complaint will be gross misuse of the process of law. The complaint pending in the Court of ld. Chief Judicial Magistrate, Ludhiana, u/s 276CC of Income Tax Act, 1961, besides summoning order framing charges against the petitioner and all the consequential proceedings arising from are hereby quashed.
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