Law:

Section:

Keywords: Customs, Appellate Tribunal, Case Remanded, Income-Tax Officer, Order, Criminal Proceedings, Set Aside, Proceedings, Procedure, Appellate Tribunal, Quashment, Assessment Order Result: Proceedings quashed JUDGMENT This is an application under section 561 N, Cr. P. C. For quashment of the proceedings instituted against the applicant in the Court of Special Judge (Customs Taxation) Karachi. The applicant being an assesses filed his Income-tax return for the year 1971-72 before the Assistant Income-tax Officer who on scrutiny of the return found that the applicant assessee had concealed the particulars of his income and filed inaccurate particulars inasmuch as, he had purchased one plot for Rs. 46,000 from the separate account maintained by him in the name of F. S. Industries which in fact was owned by him and accordingly passed the assessment order and after obtaining the requisite sanction from the authority, filed a complaint against the applicant under sections 51 and 52 of the Income-tax Act. Being aggrieved, the applicant has filed this application for quashment of the criminal proceedings instituted on the basis of the complaint. Mr. Mohammad Maqsood, learned counsel for the applicant, contended that the criminal proceedings instituted against the applicant were not warranted in law inasmuch as, the assessment…

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