Law:

Section:

Section 276C/277 of the Income-tax Act, 1961 - Offence and prosecution - Wilful attempt to evade tax, etc. - Petitioner was prosecuted for commission of offences under Indian Penal Code, 1860 and under sections 276C and 277 - Petitioner filed instant petition to quash pending prosecution contending that to prosecute him under sections 193 and 196 of IPC, complaint filed by ACIT was not competent in view of specific provisions of section 195(1)(b)(i) of Code of Criminal Procedure, 1973 - So far as offences under Act were concerned, it was contended that penalty imposed had been set aside in appeal, though subsequent to filing of prosecution - Whether contentions raised by petitioner related to mixed questions of fact and law and it would therefore be more appropriate to urge these contentions during trial - Held, yes - Whether, consequently, no ground was made out to quash pending prosecution on instant petition - Held, yes FACTS The petitioner was prosecuted for commission of offences under sections 193, 196, 420 read with section 511 of the Indian Penal Code, 1860, and sections 276C and 277 of the Act. The allegations in the complaint were that in pursuance of raid in the petitioner's house, concealment of income to the time of Rs. 17 lakhs was discovered. The petitioner filed instant petition under section 482 of the Criminal Procedure Code, 1973 to quash the pending prosecution contending that to prosecute him under sections 193 and 196 of the Indian Penal Code, complaint filed by the ACIT, Special Investigation Circle, was not competent in view of specific provisions of section 195(1)(b)(i ) of the Criminal Procedure Code. So for as the offences under the Act were concerned, the petitioner contended that the penalty imposed had been set aside in appeal, though subsequent to the filing of the prosecution. HELD The contentions raised by the petitioner related to mixed questions of fact and law and it would, therefore, be more appropriate to urge these contentions during trial. Therefore, no ground was made to quash the pending prosecution at this stage. The instant petition was to be accordingly dismissed. The petitioner, however, would be entitled to urge…

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