9911796707
TMI Blog2024 (12) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... related special course, without obtaining the permission from the department. A1, A2 and A3 conspired together and collected particulars of the numerous persons and they manipulated their signature and obtained the income tax refund amount and swindled the amount by making credit in their own account and there was a deposit in the petitioner's account also HELD THAT:- Admittedly, in the petitioner's account, there is a fraudulent entry of Rs.21,83,150/-. His digital signature also was used by A1. The entire family members namely, A1, A2 and A3 swindled the income tax amount. They have contrived scientific fraud in withdrawing the refund of Income Tax amount belonging to other tax payers, which is clearly revealed from the approvers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e trial. - Honourable Mr. Justice K.K. Ramakrishnan For the Petitioner : Mr. K. Ramachandran, (Party-in-Person) For the Respondents : Mr. C. Muthu Saravanan, Special Public Prosecutor for CBI Cases for R1, Mr. N. Dilipkumar for R2 ORDER The Accused No.2 in C.C.No.850 of 2023 filed this petition to quash the proceedings initiated against him in C.C.No.850 of 2023 on the file of the learned Chief Judicial Magistrate Madurai, under Sections 120B read with Sections 420, 467, 468 and 471 of the Indian Penal Code. 2.The petitioner and other accused are said to have committed offences under Sections 120B and 420 of IPC and 13(2) r/w 13(1)(d) of Prevention of Corruption Act, 1988 and the CBI registered a case in Crime No.RC 229 2021 A 0001. The f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he side of the investigation agency, during the course of the investigation. The manner of the investigation conducted is biased and also against law. He also submitted that no offences were made out either under the income tax Act or any other provision. The petitioner further submitted that no material is available against him. In the said circumstances, he seeks to quash the proceedings against him. Apart from that, he also submitted that he was arrested and released on bail with a condition to report before the CBI office daily. At that time, one of the officers demanded Rs.7 lakhs to exonerate him from the criminal proceedings. He also produced CD relating to the entire conversation between the CBI officer and himself and also requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Vijayander Kumar Vs. State of Rajasthan reported in 2014 3 SCC 389 . 6. This Court considered the rival submissions made by the learned counsel appearing on either side and perused the materials available on record and also precedents relied upon by the learned counsel appearing for the second respondent/Income Tax Department. 7.Admittedly, in the petitioner's account, there is a fraudulent entry of Rs.21,83,150/-. His digital signature also was used by A1. The entire family members namely, A1, A2 and A3 swindled the income tax amount. They have contrived scientific fraud in withdrawing the refund of Income Tax amount belonging to other tax payers, which is clearly revealed from the approvers statements. In the said circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
