Law: Income Tax Act, 1922

Section: 51,51(2),52(a)

Law: Criminal Procedure Code (V of 1898)

Section: 561

Criminal Procedure Code (V of 1898)--- S. 561-A read with Income Tax Act (XI of 1922), Ss. 51(2) & 52(a)-Quashment of proceedings---Concealment of income---Income-tax Officer finding conscious concealment of income filing criminal complaint against petitioners-Petitioners preferring appeals against assessment orders of Income-tax Officer-Appellate Tribunal accepting contention of petitioners that "in the absence of the accounts book, the matter had become doubtful and therefore the assessment could rightly be re-opened" remanding case for retrial-Prosecution of petitioners in circumstances, held, not warranted by yaw-Proceedings quashed-Income-tax Officer, held, may file fresh complaint if any offence made out. JUDGMENT The circumstances in which these petitions, which will be disposed of by a common judgment, have arisen are as follows:- The applicants are partners in business, running a restaurant known as 'Hijaz Restaurant' at Khadda, in the city of Karachi. They filed the returns of the income-tax of their firm for the years 1965-66 to 1971-72, which was signed and verified by the applicant No. 1. It appears that the assessees did not disclose the income of a pan shop for which they were getting Rs. 80 per month. Notices were issued to them under section 34 of the Income-tax Act, and they filed revised returns mentioning therein, the shop and its income, which were not disclosed earlier. The learned Income-tax Officer thereupon found that that a conscious concealment of income was involved which warranted prosecution, under sections 51(2) and 52 (a) of the Income-tax Act respectively. He therefore obtained the A approval of the Central Board of Revenue under section 53(1) of the Income Tax Act, and filed the complaint in the Court of the Special Judge, Central, Karachi. 2. The applicants filed an application for their discharge under section 253(2) of the Cr. P. C., which came to be dismissed on 1-9-1972. In this very context it might be mentioned…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492