Law:

Section:

â- Section 276CC of the Income-tax Act, 1961, read with sections 313 and 482 of the Code of Criminal Procedure, 1973 - Offence and prosecution - Failure to furnish return of income - Complaints were filed against assessee under section 276CC - While trial was pending, prosecution filed petition under section 313 seeking a direction to assessees to appear personally for questioning under section 313(a) - Trial Court merely took petitions on file and adjourned cases - Income-tax Department filed instant petition under section 482 of the Code to direct Trial Court to fix a date for questioning assessee under section 313(a) and to frame charges against them in accordance with law - Whether since there was nothing to indicate that Trial Court was delaying proceedings or that there was delay of trial proceedings, department could not approach High Court under section 482 to direct Trial Court to fix date for personal appearance of assessees for questioning under section 313(a) - Held, yes FACTS The complaints were filed against the assessees under section 276CC. The Trial Court had adjourned the case for questioning the assessees under section 313 of the Code. Thereafter, the prosecution had filed the petitions under section 313 of the Code stating that it was necessary to direct the assessees to appear personally for questioning under section 313(a) of the Code. The Trial Court had merely taken the petitions on file and adjourned the cases. The Income-tax Department filed the instant petition under section 482 of the Code to direct the Trial Court to fix a date for questioning the assessees under section 313(a) and to frame the charges against them in accordance with law. HELD The Income-tax Department had filed the petitions before the Trial Court under section 313 of the Code, praying to fix a date for personal appearance of the assessees, for questioning under section 313(a). The Trial Magistrate was seized of the matter and the trial was in progress. While so, invoking inherent powers of the High Court under section 482 did not at all arise, particularly to give direction to the Trial Court to fix a date for the personal appearance of the assessees and for…

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