TMI Blog1999 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... "). He was required to file his income-tax return relating to the assessment year 1987-88 on or before July 31, 1987, as envisaged under section 139(1) of the Act. Since the return was not filed within the specified time, a notice under section 139(2) of the Act was served upon respondent No. 1 on August 4, 1987. Respondent No. 1 filed the return only on January 20, 1989, and thereby committed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. By the orders dated September 26, 1994, passed in I. T. A. No. 1329 (Delhi) of 1990, the Income-tax Appellate Tribunal, New Delhi, set aside the order of assessment and remanded the matter to the Assessing Officer for reassessment. On the basis of the said remand order, the respondents filed an application before the trial court for dropping the proceedings, which was dismissed vide order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a bar to the institution of criminal prosecution for the offences punishable under section 276C or 277 of the Act. The learned magistrate was, therefore, right in refusing to drop the proceedings. But the learned Additional Sessions judge misconstrued the dictum laid down by the apex court in the case of P. Jayappan [1984] 149 ITR 696 and took the wholly erroneous view that the prosecution once in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of success in some proceeding in appeal or reference under the Act cannot come in the way of the institution of the criminal proceedings under section 276C and section 277 of the Act. " In my opinion, the case in hand is squarely covered by the decision of the Supreme Court in the case of P. Jayappan [1984] 149 ITR 696, in as much as there is no order made by the Income-tax Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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