Law:

Section:

Section 482 of the Code of Criminal Procedure, 1973 read with sections 276(c) and 277 of the Income-tax Act, 1961 - High Court's inherent powers - ITO initiated proceedings under sections 276(c) and 277 of the 1961 Act read with sections 120B, 193, 420,468 and 471 of the Indian Penal Code against assessee-firm - Whether Court have powers to allow ITO to amend complaint for omission to describe assessee being represented by its managing partner, whose name was already on record - Held, yes Facts The ITO initiated proceedings under sections 276(c) and 277 read with sections 120B, 193, 420, 468 and 471 of the Indian Penal Code against the assessee-firm. The summons were received by J, one of the managing partners on behalf of the assessee even though it had not been described as being represented by J. The assessee challenged the proceedings on the ground that the assessee had not been properly described as being represented by J. The ITO filed an application to amend the complaints. The Magistrate held that when the case was pending, the amendment of the complaint could not be made. Accordingly, he dismissed the petitions. On further application: Held It is only in respect of matters covered by specific provisions of the Code that the inherent powers of the High Court cannot be invoked. The power under section 482 could well be exercised when there is no provision in the Code to meet a particular situation, as in the present case. The assessee, which was an accused, had to be properly described as being represented by the managing partner. After all, these amendments in respect of the description of the assessee could not in any way affect the other accused who were partners of the assessee. On the contrary, the omission to so describe might affect the result of the original proceedings against the assessee. The present Court undoubtedly have power under section 482, to effect the amendment. Accordingly, the amendment sought for in the petition was allowed. Sam V. Chelliah for the Applicant. B. Shanthakumar for the Respondent. JUDGMENT 1. In these petitions, the petitioner invokes the inherent jurisdiction of this Court to amend the complaint by adding the name…

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