9911796707
TMI Blog1988 (6) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the return of income of the company in respect of the assessment year 1981-82, deductions to the tune of Rs. 1,63,153 and Rs. 4,69,259 were shown as bad debts and commission paid respectively and on an examination of the return and account books, both these amounts were found to have been falsely claimed with a view to evade tax. Accordingly, the Inspecting Assistant Commissioner (Assessment), Jaipur, added these amounts in the taxable income and assessed the assessee. On appeal by the assessee, the Commissioner of Income-tax (Appeals), Jaipur, allowed these deductions. Thereafter, the Department filed an appeal before the Income-tax Appellate Tribunal, Jaipur ; it was allowed and the order of the learned Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the assessing authority. He also contended that the accused petitioners are not required for the purpose of any investigation, no recovery is to be effected therefrom and there is no apprehension that they would influence the prosecution witnesses. He lastly contended that as the accused-petitioners are responsible persons, no useful purpose will be served by their arrest and it would simply tarnish their image. In reply, learned counsel for the Department contended that the applications under consideration have been moved without first approaching the learned Sessions Judge, Jaipur, and on this ground alone, they should be rejected. He relied upon Hajialisher v. State of Rajasthan [1976] RLW 232, I. C. Iyya v. State of Karnataka [198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 696 (SC), it has been held that the pendency of the assessment proceedings could not act as a bar to the institution of criminal prosecution for offences punishable under sections 276C and 277 of the Act. It has further been observed at page 700 as follows : "A mere expectation of success in some proceeding in appeal or reference under the Act cannot come in the way of the institution of the criminal proceedings under section 276C and section 277 of the Act. In the criminal case all the ingredients of the offence in question have to be established in order to secure the conviction of the accused. The criminal court no doubt has to give due regard to the result of any proceeding under the Act having a bearing on the question in issue and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handari appearing for the non-petitioners produced before me a judgment of this court in which the hon'ble Justice M. B. Sharma granted anticipatory bail to Ram Ratan Dhamani, father of Gopal Dhamani, in connection with some search and seizure and in that case, the amount involved was more than Rs. 14 lakhs." This case also finds reference in Vasudeo v. State of Rajasthan[1988] RCC 370. There is no force in the contention of learned counsel for the Department that the bail application should have been filed before the Jaipur Bench. It is well settled law that a case arising out of the area of Jaipur Bench may be filed before the Rajasthan High Court, Jodhpur, and not vice versa. In a similar case reported in Vasudeo v. State of Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
