Court No. - 64
Case :- APPLICATION U/S 482 No. - 16858 of 2019 Applicant :- Smt. Manisha Agarwal Opposite Party :- State Of Up And Another Counsel for Applicant :- Swetashwa Agarwal,Shishir Prakash Counsel for Opposite Party :- G.A.
Hon'ble Arvind Kumar Mishra-I,J.
Heard learned counsel for the applicant, learned A.G.A. for the State and perused the record.
By way of the instant application, the applicant has sought for quashment of the entire proceeding in Complaint Case No.698 of 2019, Union of India Vs. Smt. Manisha Agarwal, under Section 277 Income Tax Act, 1961 and Section 181 I.P.C. pending in the court of the Special Chief Judicial Magistrate, Varanasi and the summoning order dated 12.03.2019 passed by the Special Chief Judicial Magistrate, Varanasi.
Contention raised on behalf of the applicant is that in this case, orginating cause of the entire dispute is reply given by the present applicant being assessee of the Income Tax Department concerned, at question no.16 of the questionnaire whether the applicant is having statement of Demat Account or not. In answer to this question, the applicant stated that she is not having details of the aforesaid statement of account.
It is further added that now it so transpires that after this development, things were kept pending and the applicant could not furnish any statement of Demat Account in response to the aforesaid questionnaire no.16 put to her during interrogation by the Income Tax Assessing Authority and at the time of consideration of the present application, only question put was whether the applicant can or cannot make any statement of Demat Account and further other details as was required of her whereupon positive nod has come that it can be provided by her, for which last opportunity in the shape of reasonable time may be given to her.
Upon perusal of the averments made in the accompanying affidavit and upon consideration of document annexed therewith, obviously it appears that the matter is confined to the assessment of the liability and imposition of income tax, for that the applicant is required to submit details before opposite party no.2 within three weeks from today and cooperate with the authorities to make available details which the applicant is having with her regarding statement of Demat Account in question. In case any material is furnished and it is found to be relevant response then the authority concerned should adopt appropriate procedure in accordance with law.
However, taking into consideration the facts and circumstances of the case, it is provided that in case the applicant appears before the court concerned and move application for discharge, the same shall be considered and disposed of by the court concerned in accordance with law after affording opportunity of hearing to both the parties.
For a period of three weeks only from today, no coercive action shall be taken against the applicant.
It is made clear that in the event no such application is moved within the time prescribed above, this order will be of no avail to the applicant.
Nothing has been observed on the merit of the case be it concerning the concerned Income Tax Assessing Authority or the proceeding of the concerned court below.
With the above direction, the instant application under Section 482 Cr.P.C. is finally disposed of.
Order Date :- 29.4.2019 rkg