Crr/1898/2021 Of Siddhanta Gupta And Anr v. Assistant Commissioner Of Income Tax (Central) , Kolkata
High Court
29 Sep 2021 In favour of: Unclear
Forum / Bench
High Court · calcutta_appellate_side
Parties
Crr/1898/2021 Of Siddhanta Gupta And Anr v. Assistant Commissioner Of Income Tax (Central) , Kolkata
Date of order
29 Sep 2021
Assessment year(s)
—
Outcome
Other
Case summary
In Crr/1898/2021 Of Siddhanta Gupta And Anr v. Assistant Commissioner Of Income Tax (Central) , Kolkata, the High Court (2021) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
29.09.2021 Ct No. 35 D/L 11 ab
C.R.R. 1898 of 2021
(Via Video Conference)
Re: An application under Section 482 of the Code of CriminalProcedure, 1973.
In re : Siddhant Gupta & Anr.,
… Petitioners
Mr. Mrityunjoy Chatterjee,
… for the petitioners
Mr. Anirban Mitra,
... for the opposite party
By an order dated July 1, 2019, in CRR 1315 of 2019, acoordinate Bench of this Court directed the learned Magistrate toreconsider the application filed by the petitioners under Section205 of the Code of Criminal Procedure, 1973, afresh within threeweeks from the date of communication of the order. The saidapplication, as it appears, has not yet been disposed of by thelearned Magistrate in the Court below.
It has been submitted by Mr. Mrityunjoy Chatterjee,learned advocate for the petitioners that though the saidapplication was not disposed of by the learned Magistrate in theCourt below, the learned Magistrate issued a warrant of arrestagainst the petitioners on April 13, 2021 for their absence in theproceedings.
I am of the opinion that when the application fordispensation of the personal appearance of the petitioners was
pending before the learned Magistrate, he should have decidedthe said application first before directing the appearance of thepetitioners by the issuance of a warrant of arrest.
In that view of the matter, till the application filed by thepetitioners under Section 205 of the Code of Criminal Procedure,1973, is disposed of, the warrant of arrest shall remain stayed.
The learned Judicial Magistrate, 1[st] Court, Alipore, South24 Parganas shall decide the application filed by the petitionersunder Section 205 of the Code, as expeditiously as possible, inthe light of the observations made in CRR 1315 of 2019.
The fate of the warrant issued against the petitioners shallabide by the outcome of the said application under Section 205 ofthe Code of Criminal Procedure, 1973.
With these observations as above, the revisional applicationbeing CRR 1898 of 2021 is disposed of.
All parties shall act on the server copy of this order dulydownloaded from the official website of this Court.
(Kausik Chanda, J.)
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