Sh. Dara Singh And Another v. Income Tax Officer (Tds-Ii), Chandigarh

IN THE HIGH COURT OF PUNJAB AND HARYANA AT)CHANDIGARH 57] CRM-M No 8264 of 2018Date of Decision: March &[th], 2018 Sh. Dara Singh and another — Petitioners Versus Income Tax Officer (TDS-II), Chandigarh ...Respondent CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH Present:Ms. Nevadita Sharma, Advocatefor the petitioners, AUGUSTINE GEORGE MASIH, J. (ORAL) Ms. Sushma Chopra, Advocate, has filed power of attorney onbehalf of the respondent. Same is taken on record. Petitioners have approached this Court praying tor quashing ofthe proceedings in complaint No.30489 of 2013 dated 04.02.2013 titled asIncome Tax Officer TDS-I, Chandigarh Vs. M/s Complete Green HouseSolutions Pvt. Ltd., under Section 276B read with Section 278B of theIncome Tax Act, 1961 and setting aside the order dated 22.12.2017(Annexure P-2) passed by the Chief Judicial Magistrate, Chandigarh. Learned counsel for the petitioners contends that the petitionershave already availed of the remedy of getting the offence compounded bymoving application under Section 279(2) of the Income Tax Act, 1961,which is pending consideration before the competent authority,She contends that in case the offences are compounded, the criminalproceedings initiated against the petitioners can be dropped. She, therefore,on this basis contends that an appropriate application will be moved beforethe trial Court for deferring the proceedings in the criminal case till adecision is taken on the application preferred by the petitioners forPUNEET SACHDEVA2018.03.08 17:51I attest to the authenticity andcompounding of the offences under the Income Tax Act.accuracy of this document CRMM No.8264 of 2018 W Learned counsel for the respondent does not dispute the factthat the petitioners have in fact moved an application under Section 279(2)of the Income Tax Act, 1961, for compounding of their offences under theIncome Tax Act and the same is pending consideration and till date,no decision thereon has been taken. In the light of the above tacts and the prayer made by thecounsel for the petitioners, in case an appropriate application is movedbefore the trial Court for deferment of the hearing in the pending criminalproceedings, the Court shall consider the same and pass appropriate ordersin accordance with law| Till a decision is taken on the said application, if moved by thepetitioners, final order in the criminal proceedings be not passed. The present petition is disposed of accordingly. Copy of this order be givendastito the counsel for thepetitioners under signatures of Bench Secretary of this Court,