Rajiv Bajaj v. Deputy Commissioner Of Income Tax And Others

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH Criminal Misc. No. M-29202 of 2008 Date of decision: 21[st] January, 2009 Rajiv Bajaj Versus Deputy Commissioner of Income Tax and others … Petitioner … Respondents CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Present:Ms. Radhika Suri, Advocate for the petitioner. Mr. Kapil Aggarwal, Advocate for Mr. K.K. Mehta, Senior Standing Counsel for respondents. KANWALJIT SINGH AHLUWALIA, J. (ORAL) Petitioner was summoned under Section 276(c)(1) andSection 277 of the Income Tax Act read with Section 420 IPC. Counsel for the petitioner has relied upon the order (AnnexureP-4) passed by the Commissioner of Income Tax, Central Ludhiana, to saythat petitioner has been absolved of any penalty or payment of tax. It hasbeen further submitted that continuation of the proceedings in a complaintfiled by the department is not only misuse and abuse of the process of lawbut is contrary to the mandate of law laid down in ‘G.L. Didwania andanother v. Income-Tax Officer and another’ 1997 Income Tax Reporter687. After issuance of the summons, next stage before the trial Court is forframing of the charge. Before that exercise is taken, petitioner may file anapplication for discharge before the trial Court, raising all the pleas,available to him under law. Application so filed, shall be dealt with on merits and decided by the Court before petitioner is to appear for framingof the charge. Accordingly, liberty is granted to the petitioner to file anapplication for discharge, before the trial Court. The trial Court shall decidethe application on merits. On the date when the application is to bedecided, personal appearance of the petitioner shall remain exempted. Hewill be represented by his counsel. With these observations, present petition is disposed off. January 21, 2009rps JUDGE