Krishna Das Agrawal Son Of Shri Ranchod Das Agrawal, Agedabout 80 Years, Resident Of D v. Deputy Director Income Tax( Investigation ), Sri Ganganagar(Head Quarter Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 5721/2018 Krishna Das Agrawal Son Of Shri Ranchod Das Agrawal, AgedAbout 80 Years, Resident Of D-1, Nandanam- 02, Tilak Marg, CScheme, Jaipur. At Present Resident Of Flat No. B-302, OramTrimurti, Tilak Marg, C Scheme, Jaipur. ----Petitioner Versus Deputy Director Income Tax( Investigation ), Sri Ganganagar(Head Quarter Jaipur) ----Respondent For Petitioner(s) : Mr. V.R. BajwaFor Respondent(s): Ms. Tanvi Sahay HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Order 05/02/2019 Learned counsel for the petitioner, having argued the matterat some length, has made an alternative prayer. He urged thatsince qua same facts two different complaints have been filed bysame complainant, the said two complaints should be clubbed andtried as one. Learned counsel for the petitioner submits that on identicalfacts, complaint (Annx.2) was filed by Deputy Director, IncomeTax (Investigation), Sri Ganganagar (Headquarter, Jaipur) foroffence under Section 277(i) of Income Tax Act, 1961. It iscontended that another complaint was filed for prosecution underSection 50 of Black Money (Undisclosed Foreign Income & Assets)and Imposition of Tax Act, 2015. Learned counsel contends that inboth the complaints facts are identical. Learned counsel submits that same witnesses are to be examined in both the complaints. Itis submitted that if witnesses are examined at different times,strategy and tenor of cross-examination shall be known to thewitnesses and they may in second complaint plug the loopholes. Ms. Tanvi Sahay, learned counsel for respondent, hassubmitted that prayer made by the learned counsel for thepetitioner during the course of arguments has not been pleaded inpresent petition and therefore, appropriate reply thereto could not be filed. Learned counsel for the petitioner prays that the presentpetition be dismissed as withdrawn with liberty to the petitioner tofile a better petition ventilating the grievances unfolded during thecourse of arguments. As prayed, present petition is dismissed as withdrawn withliberty, as aforesaid. (KANWALJIT SINGH AHLUWALIA),J Govind/