Naresh Garg v. Income Tax Officer

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CRM-M-9620-2018Decided on 07.03.2018| Naresh Garg .... Petitioner Versus Income Tax Officer ... Respondent CORAM.HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIHPresentMr. Sandeep Kumar, Advocate,for the petitioner. KK O AUGUSTINE GEORGE MASIT_J (ORAL) Having considered the submissions made by the counsel for thepetitioner and in the light of the facts that the petitioner was convicted andsentenced by the Court of Special Judge (NDPS Act cases) Vatakara on15.03.2014 and sentenced to ten years rigorous imprisonment and Rs.1 lakhas fine. On the appeal preferred by the petitioner, being criminal appealNo.394 of 2014, the High Court of Kerala acquitted the petitioner of thecharges vide judgment dated 08.04.2016 and, thereafter, the petitioner wasreleased from jail on 29.04.2016 because of which, the petitioner could notsubmit the TDS returns in time and the petitioner had on his releasedeposited the defaulting amount alongwith penalty extra and in supportthereof, he has placed reliance upon the cross-examination of complainantCW-1!1 Smt. Anjana Sharma ITO TDS-II, Chandigarh. Counsel for thpetitioner contends that the petitioner has deposited the required amount on10.07.2017 and the plea of the petitioner for compounding of offence isunder process with the department. He, therefore, prays that proceedingsagainst the petitioner initiated and pending before the trial Court may bedeferred for a period of two months to enable the petitioner to get thecompounding process concluded, CRM-M-9620-2018 Keeping in view the above submissions of the counsel for thepetitioner which appears to be correct from the pleadings and the documentsplaced on record, the present petition is disposed of with a direction to thetrial Court to adjourn the case beyond two months of the date which is nowfixed before the trial Court for awaiting the outcome of the compoundingproceedings pending with the Income-tax Department. It is, however,clarified that thereafter, the Court would proceed with the matter inaccordance with law without being influenced by any observations in theabove order. 07.03.2018Dinesh (AUGUSTINE GEORGE MASIH)JUDGE Whether speaking/reasonedYes/NoWhether ReportableYes/No