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TMI Blog2007 (9) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the learned Addl. Chief Metr6politan Magistrate dated March 27, 1992, in issuing the summons upon the petitioners in the said criminal case. 3 Special Criminal Application No. 1274 of 1992 has been filed by the petitioners, original accused, for an appropriate order quashing and setting aside the proceedings launched by the Income-tax Department by way of Criminal Case No. 252/92 pending in the court of learned Chief Judicial Magistrate, Ahmedabad. It is also further prayed to quash and set aside the order of the Addl.. Chief Metropolitan Magistrate dated March 27, 1992, in issuing the summons upon the petitioners in the said criminal case. 4 Criminal Case No. 252/92 has been filed by the Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner-company filed return for the assessment year 1985-86 showing loss of Rs. 13,01,641 with a similar note like earlier years in the notes forming part of accounts and debited to the profit and loss account the amount of retention money. It is the case of the petitioners that by the time, the said assessment was taken up, in the next year's account ending on May 30, 1985, for the assessment year 1986-87, the petitioner-company changed the method of accounting by deciding not to debit the retention money and, therefore, during the assessment proceeding of the assessment year 1985-86, the Petitioner-company addressed a letter dated February 22, 1988, requesting the Assessing Officer to add back to the income the claim of ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 276C (1) and 277 read with section 278B of the Income-tax Act and Criminal Case No. 252/92 for the offence under sections 177, 193, 196 and 199 read with sections 34, 109 and/or 114 of the IPC. The learned Addl. Chief Metropolitan Magistrate passed an order issuing the summons upon the petitioners and non-bail able warrants were also issued against petitioners Nos. 2 to 6 being the directors of the petitioner-company. Being aggrieved by the above two criminal proceedings and the orders passed by the learned Addl. Chief Metropolitan Magistrate issuing the summons upon the petitioners, the petitioners have preferred the present petitions under articles 226 and 227 of the Constitution of India. 7 Shri J. P. Shah, learned senior ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the aforesaid decision to the effect that as there was absence of dishonest and fraudulent intention, the question of committing the offence under section 420 of the IPC does not arise. It is further submitted that as observed by the hon'ble Supreme Court when the matter has been adjudicated and settled by the Tribunal need not be dragged into the criminal courts unless and until the act of the appellants could have been described as culpable. Under the circumstance and in view of the subsequent development that the order of penalty has been quashed and set aside by the Tribunal, it is requested to allow the present applications and to quash and set aside the criminal complaints as well as the orders passed by the learned M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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