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TMI Blog2001 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... erim ex parte orders staying the operation of the orders passed by Sh. J.P.S. Malik, ACMM, Tis Hazari, in Complaint No. 429 of 1990 bearing title--Amit Jain, Asstt. CIT v. Ocean Electronics Pvt. Ltd--issuing non-bailable warrants against the petitioner as well as proceedings under sections 82 and 83 of the Code of Criminal Procedure, vide orders dated January 17, 2001, May 1, 2001 and July 11, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 direc tors at the relevant time but in the complaint filed for the offence under section 276CC read with section 278B of the Income-tax Act (for short, the "Act"), the concerned Asstt. Commissioner of Income-tax, the complainant, had chosen to implead only the petitioner as accused No. 3 and Vijay Mehta as accused No. 2 in addition to OEPL as accused No. 1. Criminal liability for late submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge of and responsible to accused No. 1 for the conduct of its day-to-day business." By way of pre-charge evidence, part statement of Amit Jain, Asstt. Commissioner of Income-tax, complainant was recorded by the ACMM on August 7, 1992. It is in his deposition that accused Nos. 2 and 3 were the directors of the accused company for the assessment year 1988-89 and were exercising all the powers to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation of Delhi v. Ram Kishan Rohtagi, AIR 1983 SC 67 and State of Haryana v. Ch. Bhajan Lal, AIR 1992 SC 604). Considering the allegations made in the aforesaid para. 3 and the statement of PW-1 this complaint qua the petitioner cannot be legally quashed under section 482 of the Code of Criminal Procedure. The non-joining of remaining nine directors in the complaint as accused has no relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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