9911796707
TMI Blog1994 (3) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 3, 1987, passed under section 279(1) of the Income-tax Act, 1961 (hereinafter called "the Act"), and also to set aside the criminal complaint and the proceedings pending in the court of the Special Judicial Magistrate (Economic Offences), Jaipur, in Criminal Case No. 282 of 1987. In the order dated November 3, 1987, the Commissioner of Income-tax found that the assessee wilfully attempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal where the additions of Rs. 46,145, Rs. 35,418 and Rs. 53,349 were upheld and the order of the Commissioner of Income-tax (Appeals) was reversed. With regard to the commission of Rs. 4,69,259 for Paul Comar, the order passed by the Inspecting Assistant Commissioner (Assessment) was restored and that of the Commissioner of Income-tax (Appeals) was reversed. A miscellaneous application was made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the decision of the Income-tax Appellate Tribunal that the firm was a genuine one, the prosecution for filing a false return was quashed. Reliance has also been placed on the decision in the case of Kamaljeet Singh v. State of Rajasthan (S. B. Criminal Miscellaneous Application No. 28 of 1988), wherein the petitioner was directed to move an application before the trial court along with a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is free to produce such a document before the trial court, but looking to the facts and circumstances of the case, more particularly that the order of the Inspecting Assistant Commissioner (Assessment) after remand has not been produced, it will not be proper to interfere in the extraordinary writ jurisdiction of this court under article 226 of the Constitution of India. Consequently, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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