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TMI Blog2021 (8) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cr.P.C. seeking to quash the proceedings initiated against them - HELD THAT:- In the instant case, according to the complainant, the self assessment tax was paid at lesser amount than shown in the counterfoil of the income tax challan filed along with the return and the challan was materially altered after payment to show excess payment of ₹ 1,800/- by accused No.1 in the return filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 - HON BLE MR. JUSTICE MOHAMMAD NAWAZ PETITIONERS (BY SRI.: SHRIHARSH A. NEELOPANT, ADV.) RESPONDENT (BY SRI.:Y.V. RAVIRAJ, ADV.) ORDER The petitioners have preferred this petition under Section 482 of Cr.P.C. seeking to quash the proceedings initiated against them in C.C. No.692/2015, on the file of Court of Principal Civil Judge and JMFC, Gokak, for offences punish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed to have been paid on the date specified in each case. Further, counter file of the income tax challan duly stamped by the SBI, Gokak was filed with returns in support of payment of the tax. While processing the returns of the income tax of AST, it was found that the self assessment tax has been paid at a lesser amount than actually shown in the counter file of the income tax challan enclo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of ₹ 25,000/- is immune from prosecution. In the present case, the tax amount involved is less than ₹ 25,000/- and therefore, he submits that proceedings are liable to be quashed. 6. The learned counsel for the respondent would submit that as per the above circular, if the amount is less than ₹ 10,000/-, the prosecution need not be initiated for an offence under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under the Wealth Tax Act, 1957. Since it is not in dispute that the aggregate amount of tax interest and penalty involved in the present case is less than ₹ 10,000/- as per the above circular and the relevant para as noted above, the initiation of prosecution against the petitioners is liable to be quashed. Hence, the following: ORDER i) Petition is allowed. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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