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TMI Blog2021 (12) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... lication dated 8.8.2019 the non-bailable warrants issued against the applicant shall be kept in abeyance. - Application U/S 482 No. - 21579 of 2021 - - - Dated:- 2-12-2021 - Hon'ble Gautam Chowdhary, J. For the Applicant : Aniket Gupta,Onkar Nath Vishwakarma,Sr. Advocate For the Opposite Party : Gaurav Mahajan ORDER HON'BLE GAUTAM CHOWDHARY,J. Heard learned counsel for the applicant, Shri Ashish Agarwal, learned counsel for the Department. The present 482 Cr.P.C. application has been filed with the prayer to quash the non bailable warrant issued against the applicant as well as proceedings of Complaint Case no.1030 of 2019 (Union of India Vs. Mahendra Harbola), u/s 276CC of the Income Tax Act pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplaint in this regard was filed against the applicant and after coming to the knowledge of the filing of the complaint the applicant filed a compounding application dated 08.08.2019 before the learned Chief Commissioner of Income Tax, Allahabad praying for compounding of the offence alleged to have been committed u/s 276CC of the Income Tax Act. Learned counsel for the applicant in this regard has also placed reliance upon the judgment of Andhra High Court in the case of Income-Tax Officer vs. Autofill And Ors. 1990 184 ITR 47 AP which are as under :- 5. It is thus in rare and exceptional cases where penalty under section 271(1)(a) of the Income-tax Act is found to be not sufficiently deterrent and that mens rea was present that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the balance-sheet. Equally so is his colleague. Satyanarayana. Their clerk happened to fall ill. Even if, for any reason, the explanation does not receive acceptance, still the conduct of the respondents in paying the advance tax. The penal interest and penalty and want of mens rea absolve them from criminal liability. I, accordingly, find no merit in these appeals. The appeals are, therefore, dismissed. Learned counsel for the applicant argued that the application dated 8.8.2019 is still pending and before deciding the application the court below proceeded and the applicant has been summoned. Both the counsel agreed upto this extent and counsel for the opposite party no.2 submits that the compounding application dated 8.8.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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