9911796707
TMI Blog1986 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ircle X, Mayur Bhawan, New Delhi (hereinafter referred to as the complainant). The complaints were for prosecuting M/s. Modi Industries Ltd., Modi Nagar, U.P., Shri M. L. Modi, the present petitioner, Shri Umesh Kumar Modi, Shri K. N. Chopra and Shri Dhari Ram Aggarwal for concealment of income and making false statements in the returns of income-tax. This judgment is being written in the file of Criminal Misc. (Main) 1269 of 1985. M/s. Modi Industries Ltd. is a private limited company and is an assessee before the complainant. The said company is running the following manufacturing units in Modi Nagar: (i) M/s. Modi Sugar (Units A B). (ii) M/s. Modi Vanaspati Mfg. Co. (iii) M/s. Modi Soap Works. (iv) M/s. Modi Gas Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Modi, accused No. 2, was in charge. (ii) The complainant completed the assessment on September 25, 1984. An appeal was filed against the said order of assessment. Vide order dated July 26, 1985, the Commissioner of Income-tax (Appeal) X, New Delhi, called for a remand report in respect of the alleged concealment and directed that the said report should be submitted by the Income-tax Officer within one month. Inter alia, following observations were made by the said Commissioner: " The purpose of these proceedings is to arrive at the true and correct finding based on relevant evidence properly brought on record. In order to do so, it is necessary to remand the matter to the Income-tax Officer for doing the needful in this regard. All t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner contended that not only that the remand order was passed by the Commissioner which debarred the complainant from filing the complaint but also the complainant was unable to complete the proceedings in accordance with the remand order inasmuch as Shri Dhari Ram Aggarwal, who was one of the witnesses to be examined in accordance with the remand order, happened to be an accused and could not be so examined. It was submitted that, under these circumstances, the very evidence on the basis of which the decision of the alleged concealment of income was based by the complainant was lacking and that, therefore, quashing of the proceedings before the learned magistrate was justified. I am of the firm view that both the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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