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TMI Blog2022 (8) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be and is hereby allowed by setting aside the impugned order. The matter is remitted back to the learned appellate Court concerned to consider the application afresh within a period of two months from the date of this order, in accordance with law without being influenced by this order. - CRIMINAL REVISION NO. 3177 OF 2021 - - - Dated:- 8-7-2022 - HON'BLE SHRI JUSTICE RAJENDRA KUMAR (VERMA) SHRI RAVINDRA SINGH CHHABRA, LEARNED SENIOR COUNSEL WITH SHRI AMAN ARORA, LEARNED COUNSEL FOR THE PETITIONER MS. VEENA MANDLIK, LEARNED COUNSEL FOR THE RESPONDENTS ORDER The petitioners have filed the present revision petition under Section 397 R/w Section 401 of Cr.P.C being aggrieved by the order dated 01.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability, a show cause notice was issued on 08.03.2011 and 19.03.2011 and the Company has submitted the reply to that effect on 23.05.2011 and thereafter, Respondent No. has filed a complaint before the JMFC, Indore bearing Case No.RCT No.03/2012 against the petitioners under Section 276 C (1)(i) of Income Tax Act, 1961 and the learned Special Judicial Magistrate, (CBI and Economic Offienece, Indore vide order dated 04.10.2019, has convicted the petitioners and respondent nos.2 and 3 and sentenced to undergo Six months S.I. with fine of Rs.5000/- each with default stipulations. Aggrieved petitioners, filed an appeal before the appellant Court i.e. XVII, Additional Session Judge, Indore bearing Criminal Appeal No.299/2019 and during the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act which provided that any offence under Chapter XXII (including the offences under Section 276-C(1)(i) may be compounded by the competent authority. It is also submitted that vide another Circular dated 09.09.2019, the Ministry of Finance relaxed the time limit for filing the application for compounding and the same could be filed before 31.12.2019, thus, the petitioners were became eligible for compounding of the offence in accordance with the guidelines issued by the Ministry of Finance, Govt. of India, hence, prays for setting aside the impugned order. It is further submitted by learned Senior counsel for the petitioners that the appellate court misconstrued that the application of the petitioners had already been di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Department has opposed the prayer by submitting that the learned appellate Court has passed the impugned order rightly and the petitioners are not entitled for any relief from this Court. The petitioners have caused loss to the Govt. by non-payment of the tax amount and penalty so imposed. I have heard the learned counsel for the parties and perused the record. In view of the aforesaid discussions, submissions made by learned counsel for the parties and the law laid down by Hon'ble Apex Court in the case of Rajesh Kumar Sharma (supra) and by high Court of Madras in the case of M/s.V.A. Haseeb Co. (supra) corroborating with the facts of the case that during the pendency of the appeal, the petitioners were became en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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