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TMI Blog2019 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding against company is still pending - HELD THAT:- The complaint in question if perused it would clearly disclose that allegations made in the complaint is for trying to destroy the evidence and obstructing public authorities to discharge their duties. There cannot be any dispute to the fact that officials of the Income Tax Department in exercise of the provisions u/s 133A would be empowered to enter any place within the limits of the Area assigned to such Offices, any place kept by any persons in respect of whom he exercises the jurisdiction, any place in respect of which he authorizes for the purpose of u/s 133A and area within which such place is situated and such person is occupied such place inclusive of business or professional pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Officials of the Income Tax Department entered the office premises of M/s.A-One Steels India Private Limited at 3.15 pm on 09.11.2015 for survey action under Section 133A of Income Tax Act, 1961 (for short Act ). Said survey was necessitated according to the Income Tax department on the ground that search and seizures conducted by Investigation Team, Kolkata by other directorates had revealed that many people were claiming bogus exemption under Section 10(38) of the Income Tax Act, 1961 namely, some listed Companies (Stock Exchange) have been established, who sell their shares at a lesser price to their clients and later on they manipulate their shares in such a manner that prices of shares will be increased within a short period and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdictional police namely Kudigehalli Police Station which was registered in Crime No.328/2015 for the offences punishable under Sections 353 and 204 of IPC. Hence, for quashing of the said proceedings, petitioner is before this Court. 3. I have heard the arguments of the Sri.Diwakar.K., learned counsel appearing for petitioner and Sri.E.I.Sanmathi, learned counsel appearing for respondent No.3 and learned HCGP appearing for State. 4. It is contention of Sri.Diwakara.K., learned counsel appearing for petitioner that complaint has been lodged belatedly i.e. after one day of the incident and no explanation whatsoever is forthcoming and even otherwise, charge-sheet material does not disclose any offence committed by accused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Income Tax Officer of the jurisdictional ward in which business premises of petitioner is the assessee. 6. Having heard the learned advocates appearing for parties and on perusal of the records and after bestowing my anxious and careful consideration to the rival contentions raised at the bar, it would emerge there from that, undisputedly, survey proceedings under Section 133A of the Income Tax Act was conducted in the premises of M/s.A-one Steels India Private Limited on 09.11.2015 by the Officers of the Income Tax Department by entering the said premise at about 3.15 pm. The facts narrated in the petition as well was grounds urged in support of the prayer sought for by the petitioner would also disclose that till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional Income Tax Officer has categorically stated in paragraph-6 of his affidavit dated 05.03.2019 that he has received reports from DDIT (Investigation), Bengaluru with regard to survey conducted in the case of petitioner on 04.01.2017, whereby on the basis of the incriminating material found during the course of the survey, certain income is said to have been escaped for assessment in the hands of the petitioner and others. The sheets which came to be impounded, according to the prosecution, page No.107 alleged to have been swallowed by the petitioner during the survey proceedings is missing. 9. While considering the prayer for quashing the criminal proceedings, this Court would examine as to whether the complaint would d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties. Hence, it would be appropriate and safe to desist for expressing any opinion in this regard. Defence that may be available or facts which would establish during the trial may lead to acquittal or not the grounds for quashing of the complaint at the threshold. At this stage, the only question which would arise for consideration is: whether averments made in the complaint spell out the ingredients of the criminal offence or not? In this background, the complaint in question if perused it would clearly disclose that allegations made in the complaint is for trying to destroy the evidence and obstructing public authorities to discharge their duties. There cannot be any dispute to the fact that officials of the Income Tax Department in e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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