| Citation(s) |
|---|
| 1987 SLG 3096 1987 SLD 3096 (1987) 165 ITR 119 |
Delhi High Court
G.R. LUTHRA, J.
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G.R. LUTHRA, J.
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Mrs. M.T.R. Power
v.
R.K. Gupta, Income Tax officer
Law:
Section:
Section 362 of the Code of Criminal Procedure, 1973 - Judgment - Powers of Court to Alter - Whether a criminal revision petition cannot be dismissed in default and same must be dismissed on merits only - Held, yes - Whether, if a Court wrongly dismisses such a revision petition in default, such a Court can set aside its wrong order - Held, no Section 482 of the Code of Criminal Procedure, 1973 - High Court - Inherent powers - Income-tax Department had filed a complaint for prosecution of petitioner under provisions of sections 277 and 278 of the Income-tax Act, 1961 -Magistrate, however, discharged petitioner - Thereafter, department filed a revision petition before Sessions Judge and next date of hearing was fixed as 18-5-1984 on which date none appeared on behalf of department and, therefore, case was dismissed for want of prosecution - However, on an application for review of said order by department, Sessions Judge, by his order dated 27-10-1984, set aside order dated 18-5-1984 and restored criminal revision petition - Petitioner went to High Court against said order dated 27-10-1984 - Whether in view of fact that High Court set aside said order dated 27-10-1984, it could also set aside order dated 18-5-1984 with directions that Court should decide revision petition on merits without there being any formal application in respect of order dated 18-5-1984 - Held, no FACTS The Income-tax Department filed a complaint in March 1976 for prosecution, inter alia, of the petitioner under the provisions of sections 277 and 278 of the Income-tax Act, 1961. For a long time the department did not pursue the case till on 8-9-1983 it produced some documents. After recording the evidence, the Magistrate discharged the petitioner. On 16-4-1984, the department filed a revision petition before the Sessions Judge against the said order of the Magistrate. The next date fixed for hearing was 18-5-1984 on which date none appeared on behalf of the department and, therefore, the Sessions Judge dismissed the case for want of prosecution. On the very next day, namely 19-5-1984, the department brought an application for review of the order dated 18-5-1984 for setting aside the same…
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