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2013 (12) TMI 318

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..... ire criminal proceedings of Crl. Case (Complaint Case) No. 2011 of 2013, Vijay Bharti Madhok Vs. Union of India, under Section 276-CC of Income Tax Act, 1961, along with impugned summoning order dated 28.9.2013 passed by the Special CJM, Varanasi. It is submitted by the learned counsel for the applicant that there is no allegation of evasion of income tax qua the applicant and the only allegation .....

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..... stated that the applicant has been duly submitting his returns within a prescribed time from the year 2004-05, till date with the Assessing Officer at Kolkata under a bonafide belief and there was no mens rea involved at the end of the applicant to evade any tax. He further submitted that the details of Assessments, Demands, Refunds and Notices of the Income Tax Department are being received at K .....

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..... dings under challenge under Section 276 CC of Income Tax Act, 1961. It is further submitted that impugned order passed by the court concerned is non-speaking order and has been passed without application of mind. Learned counsel for the respondent has vehemently opposed the contention of the learned counsel for the applicant and placed his reliance upon the decisions in the case of Industrial Tru .....

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..... to be punished accordingly. Heard learned counsel for the parties and perused the record. The matter requires consideration. As prayed by the learned counsel for the respondent, three weeks' time is granted for filing counter affidavit. The applicant will have two weeks' time thereafter for filing rejoinder affidavit. List thereafter. Until further orders of this Court, further proceedings a .....

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