TMI Blog2003 (6) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... erits; simply because I am not willing to decide such question before initiation of criminal proceedings, I have decided not to entertain this application. The writ application is, thus, dismissed. - - - - - Dated:- 11-6-2003 - Judge(s) : BHATTACHARYA. JUDGMENT BHATTACHARYA J.-By this writ application the writ petitioner has prayed for setting aside the decision to initiate prosecution aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause. It is alleged in this application that the petitioner has come to know that the respondent authority has taken a decision to initiate proceeding under the aforesaid provisions. The learned advocate appearing on behalf of the petitioner vehemently contended before this court that in the instant case initially penalty was imposed upon the petitioner for the self-same offence, but subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the self-same reason. In other words, learned counsel for the petitioner tried to convince me that this is a case where the petitioner had valid and sufficient ground for not depositing the amount and as such this is a fit case where the prosecution should be quashed. This application has been opposed by the respondents contending that no valid ground has been made out for quashing of the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court that even if the allegations made by the respondents were all true those facts did not constitute any offence under section 276B of the Income-tax Act. I, thus, find no reason to entertain this application at this stage in view of the fact that the questions involved are all disputed questions of facts to be gone into on consideration of the evidence. I, thus, reject this application o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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