Crm-M/33931/2018 Of M/S Shivalik Infrastructure And Developers Pvt Ltd And Ors v. Deputy Commissioner Of Income Tax

207 IN THE HIGH COURT OF PUNJAB & HARYANAAT CHAN DIGAR CRM-M-33931-2018 (O&M)Date of Decision!0.09.2019 M/s Shivalik Infrastructure and Developers Pvt Ltd and others _ Petitioners )!*&+& Deputy Commissioner of Income Tax, Circle-6(1), Mohali ...Respondent(s)CRM-M-38977-2018 (O&M) M/s Shiwalik Site Planners Pvt. Ltd. and others _ Petitioners )!*&+& Deputy Commissioner of Income Tax, Circle-6(1), Mohali ...Respondent(s) CORAM:- HON'BLE MR. JUSTICE ANIL KSHETARPA Present:Ms.Radhika Suri, Senior Advocate withMr. M.S.Kanda, Advocate for the petitioner(s). Ms.Urvashi Dhugga, Senior Standing Counsel forIncome lax DepartmentIncome lax Department ANIL KSHETARPAL,a By this order, two petitions bearing CRM-M-33931-2018 andCRM-M-38977-2019 shall stand disposed of. Petitioners have approached this Court by way of thesepetitions for quashing of criminal complaints filed in the Court of ChiefJudicial Magistrate, Chandigarh under Section 276C (2) read with Section2/77 and read with Section 278(b) of the Income Tax Act, 1961 on th ground that they are ready to pay the detaulted amount. Pursuant to the notice issued, reply has been filed in which it ispointed out that certain amount has been paid, however, still there isoutstanding amount. Learned counsel for the petitioners submits that petitioners areready to make an application before the competent authority i.e. Principal,Chief Commissioner, Income Tax, Chandigarh, North-West Region forcompounding of the offences. She further submits that competent authoritymay be directed to take a call thereon within one month, Learned counsel for the respondent does not have anyobjection. In view of the above, both these petitions are disposed of withadirection to the competent authority to take a call on the application if anyfiled for compounding of the offences. The learned trial court is requestedto adjourn the case for a period of one month, 10.09.2019(ANIL KSHETARPAL)45&JUDGEWhether speaking/reasoned:Yes/NoWhether Reportable:Yes/No