2020 (3) TMI 1029

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Special Public Prosecutor ORDER This petition has been filed challenging the criminal proceedings in E.O.C.No.578 of 2017 on the file of the Additional Chief Metropolitan Magistrate(Economic Offences), Egmore, Chennai. 2. The respondent filed private complaint for the offences under Section 276 (c ) (c) of the Income Tax Act, 1961 alleging that the petitioner is an assessee on the file of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... filed his return of income and paid the entire demand made by the respondent, he is not liable to be punished under Section 276 (c ) (2) of Income Tax Act. 4. Heard, Mr.A.Selvendran, the learned counsel for the petitioner and Mrs.Sheela, Special Public Prosecutor appearing for the respondent. 5. On perusal of the documents, it is seen that the last date for filing the returns for the financia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall, in the discretion of the court, also be liable to fine. Explanation - For the purpose of this section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... must be wilful attempt to evade payment of tax, he must be in possession of the book with false entries, the person should have made false entries in the book of accounts and omitting any entry in the statement of accounts. The petitioner voluntarily disclosed the undisclosed income to the respondent on the inspection conducted under Section 132 of the Income tax Act, 1961 on 18.12.2012. Therefore .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not be sustained as against the petitioner and it is liable to be quashed. 8. In view of the above discussion, this criminal original petition is allowed. Accordingly, the entire proceedings in E.O.C.No.578 of 2017 on the file of Additional Chief Metropolitan Magistrate(Economic Offences), Egmore, Chennai is quashed. Consequently, connected miscellaneous petitions are closed.
Case laws, Deci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X