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2017 (8) TMI 33

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..... here in above the petition is liable to be allowed. - U/S 482/378/407 No. - 2480 of 2006 - - - Dated:- 20-7-2017 - Hon'ble Satya Narain Agnihotri, J. For the Applicant : Chandra Shekhar Sinha For the Opposite Party : P. Agarwal, Alok Mathur ORDER 1. Petitioners filed this petition under Section 482 Cr.P.C., praying that the order of summoning dated 31.03.2006, passed by the learned Special Chief Judicial Magistrate, Customs (Economic Offences), Lucknow in Criminal Case No. 1183 of 2006, under Sections 276-C and 277 read with Section 278-B of the Income Tax Act (hereafter referred as 'Act'), 1961, be quashed, as it is against the law. 2. For disposal of this criminal misc. case, the facts of the case may .....

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..... vide order dated 13.09.1999, where by appellant authority CIT(A) gave a relief of ₹ 3,32,205/-. Thus the taxable income of the petitioners assessed by the Income Tax Department reduced to the tune of ₹ 14,33,815/- 7. Aggrieved by the order dated 13.09.1999, passed by the Commissioner of Income Tax(Appeals) II, Lucknow, both, the Income Tax Department and the petitioners company preferred cross appeals at Income Tax Appellate Tribunal bearing No.1183 /Alld/1999 under Section 143(3) and ITA No. 180/Alld/2000, which were decided by the Income Tax Appellant Tribunal, Lucknow, Bench 'B' Lucknow by a common order dated 22.12.2004 and the liability of petitioners was further reduced to the tune of ₹ 4,80,974/- 8. Th .....

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..... es), Lucknow on 31.03.2006, during the pendency of the appeal before the Income Tax Appellant Tribunal, Lucknow in gross disobedience of the authorities of this Court as well the Hon'ble Apex Court. Hence the proceedings of Criminal Case No. 1183 of 2006, under Sections 276 (c), 277 read with Section 273 of Income Tax Act and the summoning order dated 31.03.2006 be quashed. 12. Heard learned counsel for petitioner and learned AGA for the State. 13. It is submitted by learned counsel for the petitioners that during pendency of appeal opposite party-Union of India filed Criminal Case No.1183 of 2006, under Section 276-C and 277 read with Section 278-B of the Income Tax Act, 1961, which is not permissible under the law as opined by t .....

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