TMI Blog1995 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 3 are its partners. The petitioner-firm, filed its return of income declaring an income of Rs. 1,28,050 in August, 1986. During the course of assessment proceedings, the Income-tax Officer made an addition of Rs. 1,75,000, vide order dated December 30, 1987. Penalty proceedings were also started under section 271(1)(c) of the Income-tax Act. As against the said order, the petitioner preferred an appeal to the Commissioner of Income-tax (Appeals), Chandigarh, which was dismissed on March 7, 1988. After dismissal of the appeal, a criminal complaint was filed against the petitioners under sections 276C, 277 read with section 278B of the Income-tax Act, before the Chief Judicial Magistrate, Ferozepur. The petitioners challenged the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting aside of the order of the appellate authority by the Tribunal, the complaints filed against the assessee on the basis of the assessment were quashed without prejudice to the right of the Revenue to file fresh complaints. But learned counsel for the respondent contended, in view of the Tribunal's order that it may not be necessary to quash the complaints, instead a direction need be issued to keep the complaint in abeyance till the reassessment is over and to revive the same if the result of the reassessment is in favour of the Revenue. The two orders of this court favoured the quashing of the complaint without prejudice to the Revenue to file a fresh complaint, if so advised, in the light of the reassessment proceedings against the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 700): "A mere expectation 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 the criminal case all the ingredients of the offence in question have to be established in order to secure the conviction of the accused. The criminal court no doubt has to give due regard to the result of any proceeding under the Act having a bearing on the question in issue and in an appropriate case, it may drop the proceedings in the light of an order passed under the Act. It does not, however, mean that the result of a proceeding under the Act would be binding on the criminal court. The criminal court has to judge the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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