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TMI Blog1992 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income-tax Department conducted raid on his business premises and collected books of account showing an income of Rs. 5,23,758 made up on the basis of freight income minus expenditure entered therein for the period covered by the return. Finding that the books of account had been withheld from the Department, the return had been filed on the basis of estimated income and that the verification in the income-tax return had been incorrectly made, the Income-tax Officer, A-Ward, Faridabad, filed against the assessee on March 30, 1983, before the learned Chief judicial Magistrate, Faridabad, a criminal complaint under sections 276C and 277 of the Income-tax Act, 1961, as amended up to date. Vide its impugned judgment dated September 22, 1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn filed has been brought on record as exhibit PG. Shri Z. S. Gupta, PW-3, the then Income-tax Officer states, " Prem Dass of Messrs. Rajdhani Express Goods Transport Co., Faridabad, is an income-tax assessee. At that time, he became an assessee in C-Ward. Earlier, I was an Income-tax Inspector and, on the authority of the Income-tax Commissioner, Rohtak, I had made their assessment for the year 1980-81. 1 have seen the assessment order in original. Photocopy thereof is exhibit PF. This assessment was made under section 143(1) of the incometax Act, 1961. The return that they had filed, I have seen the same in original. Its photostat copy is exhibit PG. The estimated income chart that was given with the return, copy thereof is exhibit PH. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e freight receipts for Rs. 8,80,001. Those receipts were of the period from April 1, 1979 to March 31, 1980. Expenditure of Rs. 2 lakhs seventy-four thousand and five hundred eighty was recorded therein. These two figures were not shown in the return. " Shri 0. P. Bhatia, Income-tax Officer 'C' Ward, Faridabad, who was a party to the raid conducted at the business premises of the accused also asserts: " On October 21, 1982, I was posted at Rohtak as Income-tax Officer, Special Investigation Circle III. At that time, Shri C. B. Rathee was posted as Commissioner of Income-tax, Haryana, at Rohtak. I have seen him writing and putting signatures because I have worked with him. On October 22, 1982, in order to conduct a raid on the premises of Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tostat sheets with one page index). Raid was conducted under section 132 of the Incometax Act read with rule 112(1) of the Income-tax Rules. " The giving of authority for conducting the raid as also for filing the complaint against the accused by Shri C. B. Rathee, Commissioner of Income-tax, has been proved by Shri B. L. Khatri, PW-1, who states, " On March 30, 1983, 1 was posted as Income-tax Officer, A-Ward at Faridabad. The area of Faridabad was under my jurisdiction. I have filed this complaint in the capacity of Income-tax Officer, A-Ward, Faridabad and, under the letter of authorisation of the Commissioner of Income-tax, Haryana, Rohtak. This letter is exhibit PA. This letter has been issued by Shri C. B. Rathee, the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er appellate court erred in holding that the prosecution had not discharged the onus of proof. Recovery of the ledger and other documents entered in the panchnama, exhibit PB, having been duly proved, they being in the hand and signatures of the accused it had to be presumed to be true in terms of section 132(4A) reproduced above. The charges thus stood proved to the hilt. The ratio of the observations made by the apex court in P. Jayappan v. S. K. Perumal, First ITO [1984] 149 ITR 696, 702 ; AIR 1984 SC 1693 does not help the respondent at all. It reads : " On a careful consideration of the relevant provisions of the Act, we are of the view that the pendency of the reassessment proceedings cannot act as a bar to the institution of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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