2024 (7) TMI 1524 - HC - Income Tax

Complaint u/s 276C (2) r.w.s. 278 (b) - Petitioners evaded tax and failed to carry out self-assessment - HELD THAT - The record clearly shows that the Petitioners were served in the year 2022 itself and the matter is still pending before the concerned Court. The Petitioners ought to have informed the concerned Court about the payment of tax in the year 2018 itself and accordingly, could have sought for discharge. Instead of that, Petitioners approached this Court and that too after a period of two years from the receipt of summons from the concerned Magistrate. Petitioners are granted liberty to approach the concerned Magistrate to file the necessary Application for discharge along with the documents showing that the tax was already paid in the year 2018 itself and that this fact is suppressed in the complaint. If such an Application is filed, Magistrate shall decide it in accordance with law and as expeditiously as possible. Trial Court is directed not to execute the non-bailable warrant issued against Petitioner No. 2 till the returnable date i.e. 15.07.2024.

Summary

The petition challenges the filing of a complaint by the Income Tax Department for tax evasion. The petitioners deposited more than the self-assessment tax in 2018, which was not mentioned in the complaint. The petitioners are allowed to file an application for discharge with the magistrate to show the tax payment. A non-bailable warrant was issued against one petitioner, who will file an application for discharge. The Trial Court is directed not to execute the warrant until 15.07.2024. The petition is disposed of.