Prakash Kanhyalal Kankariya v. Assistant Commissioner Of Income Tax Ahmednagarcircle Ahemadnagar Thr. Prashant Balasaheb Gandhale

IN THE HIGH COURT OF JUDICATURE OF BOMBAYBENCH AT AURANGABAD CRIMINAL APPLICATION NO. 677 OF 2024 PRAKASH KANHYALAL KANKARIYA VERSUS ASSISTANT COMMISSIONER OF INCOME TAX AHMEDNAGARCIRCLE AHEMADNAGAR THR. PRASHANT BALASAHEB GANDHALE .…Mr. R. R. Chandak, Advocate for the Applicant Mrs. Kalpalata Patil Bharaswadkar, APP for Respondent – State .… CORAM: Y. G. KHOBRAGADE, J. DATE:18.11.2024 PER COURT :- 1.On instructions, the learned Counsel for the Applicantseeks leave to withdraw the Application on the ground that thesubject matter of the complaint initiated by the complainantIncome Tax Department is based on the order passed by theIncome Tax Tribunal. However, said assessment order is underchallenge in Appeal, which is pending. Since the RespondentIncome Tax Authority filed a proceeding for prosecution of thepresent Applicant / accused for the offence punishable underSection 276C read with Section 278E of the Income Tax Act,which is under consideration before the Income Tax Appellate Authority, therefore, it would be just and proper to keep theproceeding of R.C.C. No.259 of 2018 sine die till decision of theAppeal. 2.Leave granted. The Application is disposed of aswithdrawn. 3.It is made clear that if the Appellate Court decides theAppeal against the present Applicant, in that event, the Applicant willbe at liberty to pray for quashment of the complaint before this Court. [ Y. G. KHOBRAGADE, J. ] SMS