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TMI Blog2025 (1) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... T:-The ambit and scope of exercise of inherent power of this Court is no more res integra and stands settled in M/s Neeharika Infrastructure Pvt. Ltd. vs. State of Maharastra ORs [ 2021 (4) TMI 1244 - SUPREME COURT ] held that the power of quashing should be exercised with circumspection in rarest of the rare cases (not to be confused with the formation in the context of death penalty) and while examining an FIR/complaint, quashing of which is sought, the Court cannot embark upon an enquiry as to reliability or genuineness or otherwise of the allegations made in the FIR/complaint and that the criminal proceedings ought not to be scuttled at the initial stage and that quashing of FIR/complaint should be an exception rather than an ordinary r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fences under Section 276 C (1) read with Section 277 of the Income Tax Act 1961 (for short the Act of 1961 ), alleging therein that the petitioners herein being owners in possession of plot of land measuring 2 Kanal 4 Marlas situated at Akhnoor Road Jammu sold the same to one Mohini Devi W/o Sh. Amarnath Choudhary for sale consideration of Rs. 69,00,000/- vide sale deed dated 30.04.2012 registered before the Sub-Registrar, Jammu, in which sale deed, reference have had been made to an agreement to sell dated 22.03.2012, claimed to have been entered into between the parties providing therein that an amount of Rs. 25,00,000/- stands paid as advance sale consideration by the purchasers to the seller of the land in furtherance of total sale cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e misuse of process of law from the perusal of the allegations made in the complaint even if are taken their face value and accepted in their entirety do not even prima facie constitute any offence or make out a case against the petitioners, as such liable to be quashed. b) Because the complaint and the proceedings initiated before the a court below are bad in the eyes of law, as the allegations made in the complaint are patently absurd and inheritably improbable on the basis of which no prudent person can reach a just conclusion that there are sufficient grounds for proceeding against the petitioners. c) Because the complaint and the proceedings initiated before the a court below are not sustainable in the eyes of law, the criminal proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s initiated before the a court below are not sustainable in the eyes of law, the complaint impugned if allowed to sustain, shall wreak much of an unnecessary hardship and inconvenience upon the petitioners. Moreover, the complaint even does not stand good the litmus test of law and logic. In the given set of facts and circumstances given herein above as well as on law the present case is a fit case for intervention by this Hon'ble Court in exercise of its inherent jurisdiction and all enabling provisions to prevent the abuse of process of the law. 5. Reply to the petition has been filed by the respondent, wherein the petition is being opposed essentially on the same and similar grounds on which the prosecution has been launched in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minal proceedings ought not to be scuttled at the initial stage and that quashing of FIR/complaint should be an exception rather than an ordinary rule and that when the prayer for quashing of FIR/complaint is made by the accused and the Court when it exercise power under Section 482 Cr. P.C. only has to consider whether the allegations in the FIR/complaint disclose commission of a cognizable offence or not. 8. Keeping in mind the aforesaid position and principles of law and reverting back to the case in hand, the respondent herein in the impugned complaint has specifically alleged commission of offences by the petitioners herein under Sections 276C (1) and 277 of the Act of 1961. Under Section 279A of the Act of 1961, offence under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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