Rameshwar Singh Lally v. Asstt. Commissioner, Income Tax,Range-Iii, Jalandhar

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYNA AT CHANDIGARH. Cr.Misc. M 37115 of 2010 Date of decision: 17.12.2010 Rameshwar Singh Lally Petitioner vs. Asstt. Commissioner, Income Tax,Range-III, Jalandhar Present:Mr. RK Bajaj, Advocate. Respondent M.M.S.BEDI,J. Through the instant petition, the petitioner seeks to challengeorder dated 9.10.2010 (Annexure P-2) passed by CJM, Jalandhardismissing the application u/s 311 Cr.P.C., filed by the petitioner to re-summon complainant Mr. Hutesh Dogra, the then Assistant Commissionerof Income Tax and at present Deputy Commissioner of Income TaxJalandhar along with Chart regarding his jurisdiction at the time of filing ofthe complaint against the petitioner. Learned counsel submits that the petitioner wants to establishthat the complainant did not have any jurisdiction to file the complaint as hedid not have any jurisdiction over the area in which the petitioner wasassessed to income tax. After hearing learned counsel for the petitioner and goingthrough the impugned order, I am satisfied that re-examination ofcomplainant Hutesh Dogra by re-summoning in the complaint of the year2006 is not necessary for the just decision of the complaint. Learnedcounsel informs that the matter is fixed for arguments. The petitioner could have produced any authenticated official document to establish thelack of jurisdiction with the complainant to file the complaint. He does notseem to have exercised the said right, available to him. This petition is dismissed. However, it is observed that in caseany official notification is tendered by the petitioner in defence before courtu/s 294 Cr.P.C. and if the said document is not denied by the prosecution,the same will be taken on record for consideration at the time of finalarguments. December 17 ,2010 TSM ( M.M.S.BEDI ) JUDGE