Law: Income Tax Act, 1922

Section: 51,51(2)52

Income Tax Art, 1922 (XI of 1922)-Section 51(2) 52-Prosecutian- Consciously false return filed-Criminal proceedings instituted in the court of Special Judge-Assessee's appeal allowed by Tribunal and case remanded to Income Tax Officer for fresh assessment-Criminal proceedings whether sustainable-Held Criminal Procedure Code (V of 1898), S. 561A; The income Tax Officer filed a case under Sections 51(2) and 52 of the Income Tax Act, as consciously false returns had been filed to the knowledge of the petitioners. The appellate order, passed by the Appellate Tribunal, allowed the petitioner's appeal and remanded the case for afresh hearing by the Income Tax Officer. Thus the very basis for the prosecution at present has disappeared as the Income Tax Officer's assessment order has been merged in the appellate order. The Criminal proceedings are, therefore, quashed; JUDGMENT [AGHA ALI HYDER].-This application under Section 561-A of the Code of Criminal Procedure as arisen in the following circumstances:-- 1. There is a concern by the name of Messrs Ata Maqbool Industries Ltd, in S.I.T.E. Karachi. The petitioners alleged that the Managing Director and the Director thereof, had filed income tax return for the assessment year 1970-71 duly verified by them, and had shown a loss of Rs. 14,962. In response to the notice under Section 23 (2) and 22(4) of the Income Tax Act, the petitioners produced found them replete with discrepancies. Show of all details, he found therein willful concealment of income. After getting due sanction,…

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