Law: Income Tax Act, 1922

Section: 51,51(2),52

[Income Tax Act, 1922 (XI of 1922)].......Section 51(2),52-Prorecution- Concealment of income-Criminal case instituted in the court of Special Judge for concealment of income-Assessee's Reference Application under Section 66(1) involving same issue pending decision before High Court-Whether criminal proceedings should be stayed till decision of Reference Application-Held yes-Criminal Procedure Code (V of 1898), S. 561A If the criminal liability is dependent upon the results of the civil litigation or is so intimately connected with it, the criminal proceedings has better to be stopped if the circumstances of the case so requires. In the present case, it would be in the fitness of things that the proceedings before the learned Special Judge are stayed till the disposal of the Income Tax Reference. JUDGMENT [AGHA ALI HYDER).-The circumstances in which this petition under Sections 435, 439 read with Section 561-A, Cr. P.C. has been filed, are as follows:- 1. The applicant is the Managing Director of Messrs International Packing Company Ltd., Karachi. It is alleged that for the accounting year ending 31st March 1968, the applicant filed income tax returns of the Company, duly verified by him. The Income Tax Officer before whom the matter proceeded, held that the purchases of raw material amounting to Rs. 4,63,00 were "bogus purchases in order to increase the expenditure with a view to conceal the particular of their income," and the parties mentioned therein were fictitious. Otherwise too, according to him, the entries in the Register were not genuine. He, therefore, after getting the approval from the Central Board of Revenue, filed a complaint on 14-4-1973 in the Court of the Special Judge, Central, Karachi, under Section 51(2) and 52 of the Income Tax Act. 2. It appears that the applicant, prior to be institution of this complaint, had filed an application in this Court under Section 66(1) ofthe Income Tax Act, which is pending disposal. It is I.T.R. No. 120 of 1972. 3. On 16-7-1973, the applicant had Bled a…

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