The present application under section 482 Cr.P.C has been filed by the applicant with a prayer to quash the proceedings of Complaint Case No. 814 of 2013, Union of India Vs. Smt. Anjana Ddwania, under section 276CC of Income Tax Act, pending in the court of Special C.J.M, Varanasi.
Learned counsel for the applicants contended that after a search the notice under section 153A of the Income Tax was issued upon the applicants. The proceeding was initiated and penalty was imposed, though time was extended by the Assistant Commissioner, Income Tax for submission of the return on 24.10.2011. Thereafter, the return was submitted for the Assessments years 2004-2005 to 2009 t0 2010 on 11.11.2011.Since the return was submitted within reasonable time allowed by the Assistant Commissioner, Income Tax, Central Circle,Varanasi and as such the Income Tax Authority was not entitle to search and issue notice. Apart from that penalty, for a sum of Rs.10,000/- was imposed. However, the same was cancelled by the appellate authority/Commissioner, Income Tax vide order dated 15.6.2012 and as such on this ground also since the penalty imposed under section 271(1)(b) has been cancelled hence, the complainant to prosecute the applicants under section 276CC Income Tax is not maintainable.
In view of the aforesaid fact learned counsel for the respondent prays for and is allowed ten days time to file counter affidavit. Rejoinder affidavit, if any, may be filed within a week thereafter.
List immediately after expiry of the aforesaid period before appropriate Court.
Till the next date of listing, further proceeding of Complaint Case No.814 of 2013, Union of India Vs. Smt. Anjana Didwania, under section 276CC of Income Tax Act, pending in the court of Special C.J.M, Varanasi, shall remain stayed.
Order Date :- 25.2.2014 G.S