Law:

Section:

Section 276C of the Income-tax Act, 1961 - Offences and prosecution - Wilful attempt to evade tax, etc. - On a complaint filed by Department under sections 193, 276C and 277 of Act, read with sections 420 and 511, of IPC, Court found petitioner guilty of offences not only under provisions of 1961 Act but also under provisions of IPC - On revision, High Court acquitted her of offences under 1961 Act but upheld her conviction under IPC - Petitioner filed appeal before Supreme Court which was pending - In meantime, petitioner made a representation before Department seeking for compounding or withdrawal of prosecution - Department turned down said representation on ground that under provisions of 1961 Act, compounding was not permissible in cases of IPC offences, and that it was not a fit case for withdrawal of prosecution under IPC offences - Aggrieved by same, petitioner filed writ petition - Whether on facts, writ petition was liable to be dismissed - Held, yes FACTS On a complaint filed by the Department under sections 136, 193, 276C and 277 of the 1961 Act, read with sections 420 and 511 of the IPC, the Court found the petitioner guilty of offences both, under the Act and under the IPC. On revision, the High Court acquitted the petitioner of offences under the Income-tax Act, but found her guilty of the offences under the IPC. The petitioner's appeal before the Supreme Court was pending. In meantime, the petitioner made a representation to the Chief Commissioner seeking for withdrawal of the prosecution for the offences under sections 420 and 511 of the IPC in term of the CBDT's guidelines. The Chief Commissioner again rejected the petitioner's request, stating that the department had already rejected her earlier petition for compounding of the offences/withdrawal of prosecution. On writ : HELD In the instant case, while considering the representation of the petitioner on the merits, the authority found that under the provisions of the Income-tax Act, compounding was not permissible in cases of the Indian Penal Code offences. The authority, who examined the matter afresh, had found that it was not a fit case for withdrawal of prosecution under the IPC…

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