Case LawHigh Court › The Present 482 Cr.p.c. Petition Has Bee...

The Present 482 Cr.p.c. Petition Has Been Filed To Quash Theentire Proceedings Of Case v. Sym Inter College And Others) Pending Before Thecourt Of Special Chief Judicial Magistrate, Meerut In Pursuanceto The Summoning Order Dated 30.08.2007 As Well A

High Court 24 Nov 2022 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
The Present 482 Cr.p.c. Petition Has Been Filed To Quash Theentire Proceedings Of Case v. Sym Inter College And Others) Pending Before Thecourt Of Special Chief Judicial Magistrate, Meerut In Pursuanceto The Summoning Order Dated 30.08.2007 As Well A
Date of order
24 Nov 2022
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Present 482 Cr.p.c. Petition Has Been Filed To Quash Theentire Proceedings Of Case v. Sym Inter College And Others) Pending Before Thecourt Of Special Chief Judicial Magistrate, Meerut In Pursuanceto The Summoning Order Dated 30.08.2007 As Well A, the High Court (2022) dismissed the appeal under Section 277 of the Income-tax Act. The decision went in favour of the assessee.

Decision: The petition is disposed of accordingly.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Court No. - 86 Case :- APPLICATION U/S 482 No. - 37679 of 2022Applicant :- Mohd Irfan Ali Khan @ Mohd IrfanOpposite Party :- Union Of India And 2 OthersCounsel for Applicant :- Shiv Prakash GuptaCounsel for Opposite Party :- A.S.G.I.,G.A.,Gaurav Mahajan Hon'ble Karunesh Singh Pawar,J. Heard learned counsel for petitioner as well as learnedAdditional Government Advocate for State as well as ShriKrishna Aggarwal, learned counsel for Income Tax. The present 482 Cr.P.C. petition has been filed to quash theentire proceedings of Case No. 2368 of 2007 Under Section276B, read with section 277 of Income Tax Act., (Union ofIndia Versus SYM Inter College and Others) pending before theCourt of Special Chief Judicial Magistrate, Meerut in pursuanceto the summoning order dated 30.08.2007 as well as the N.B.W.order dated 03.10.2019 against the applicant only. Learned counsel for petitioner, after arguing for some time,submits that present petition may be dismissed as not pressedwith liberty to file a bail application which may be decided inview of law laid down by Supreme Court in "Satender KumarAntil versus Central Bureau of Investigation and another,Special Leave to Appeal (Cri)No.5191 of 2021" to whichlearned A.G.A. has no objection. In view of the above, prayer for quashing the impugnedproceeding is refused. So far as other prayer is concerned, it isprovided that in case the petitioner appears before the trial courtwithin three weeks from today and applies for bail, the sameshall be decided expeditiously, in view of the law laid down bySupreme Court in Satender Kumar Antil's case (supra). The petition is disposed of accordingly. Order Date :- 24.11.2022RC
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