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2020 (7) TMI 649 - HC - Income TaxOffence under Section 276 CC - non-filing of return by the petitioner/accused - Claim of exemption us 54F- HELD THAT:- As decided in M. JAYANTHI VERSUS K.R. MEENAKSHI & ANR [2018 (4) TMI 1755 - ITAT BANGALORE] if we look at the complaint filed by the appellant would show that the appellant had incorporated the ingredients necessary for prosecuting the respondents for the offences alleged. The question whether the appellant will be able to prove the allegations in a manner known to law would arise only at a later stage." The above judgments are squarely applicable to this case and as such, the points raised by the petitioner cannot be considered by this Court under Section 482 Cr.P.C. In view of the above discussion, the quash petition cannot be entertained at this stage and this Court is not inclined to quash the proceedings on the file of Additional Chief Metropolitan Magistrate, Egmore (E.O-II), Allikulam Road, Chennai. The petitioner is at liberty to raise all the grounds before the trial Court. The personal appearance of the petitioner is dispensed with and she shall be represented by a counsel after filing appropriate application.
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