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2018 (8) TMI 345

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..... ition. On a consideration of the submissions that have been made on behalf of the petitioner and the respondent in relation to the proceedings dated 21.09.2017, presently the order dated 21.09.2017 of the learned Trial Court in CC No.515996/16 is set aside with directions to the learned Trial Court to dispose of the application filed by the petitioner under Section 155 of the Cr.P.C., 1973 before proceeding to hear the final arguments in the matter. The petitioner and the respondent both would be entitled to make submissions in relation to the applicability or otherwise of Section 155 of Cr.P.C., 1973 to the proceedings under the Income Tax Act. Petitioner seeks to withdraw the present petition qua the said prayers at prayer clauses ( .....

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..... the concerned Magistrate under Section 155 of the Cr.P.C., 1973 prior to commencing of the investigation and the inquiry in the case, it had been responded to by DW-2 to the effect that they have not conducted any proceedings under Section 155 of the Cr.P.C., 1973 and it has thus been submitted on behalf of the petitioner that the disposal of the said application seeking proceedings under Section 155 of the Cr.P.C., 1973 filed by the petitioner was imperative for proper adjudication in the matter. Learned counsel for the respondent at this stage does not oppose the prayer made by the petitioner seeking directions to the learned Trial Court to dispose of the application seeking proceedings under Section 155 Cr.P.C., 1973. It has furth .....

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..... tition, which read to the effect:- (b) Quash the criminal prosecution launched against the Petitioner vide Criminal Complaint No. 75/4 (re-numbered as CC 515996/2016) dated 19.11.2013 titled as Pooja Hali, ACIT versus Ritu Mishra before Court of Additional Chief Metropolitan Magistrate (Special Acts), Central, Tis Hazari Courts, Delhi for commission of offences under Section 276(2), Section 276D, Section 277 read with Section 278E of the Income Tax Act, 1961 (Annexure P-2), filed by the Respondent and all consequential proceedings emanating therefrom; (c) Quash/set aside the Order dated 29.11.2013 (Annexure P-3) passed by Learned ACMM (Special Acts), Central, Delhi vide which the Petitioner was summoned to face prosecution for .....

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