1999 (4) TMI 15

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..... 77 and 278B of the IT Act, 1961. This is for wilful evasion of tax and making false statements in the verification knowingly. This was done as a director of the company and by the company. In Crl. Appln. No. 610 of 1999, prosecution is also launched under s. 35B of the WT Act, 1957, in addition. 3. The reassessment orders which are passed in these matters are challenged before the Tribunal, etc. .....

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..... or the petitioner has also cited the judgment reported in G.L. Didwania vs. ITO (1997) 140 CTR (SC) 273: (1997) 224 ITR 687 (SC).-- TC S48.3888. But it relates to quashing of the criminal proceedings in view of the Tribunal taking the view that there was no false statement made regarding the income of the assessee and there was no escaped assessment. 5. Learned counsel appearing for the responden .....

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..... ending, the Department is free to institute criminal proceedings. This cannot be attracted in the present case as the question is not of initiation. 6. Further judgment notice can be taken of the fact that the Courts of the Metropolitan Magistrates are flooded with work. In view of this, I pass the following order. Rule. Interim order in terms of prayer (c), Amendment to be carried out within .....

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