Waterways Shipyard Pvt. Ltd Rep. By Its Auth. Signatory Ramchandra Shirodkar And Anr v. The Income-Tax Department

IN THE HIGH COURT OF BOMBAY AT GOA CRIMINAL WRIT PETITION NO.45 OF 2024 WATERWAYS SHIPYARD PVT. LTD REP. BY ITS AUTH. SIGNATORY RAMCHANDRA SHIRODKAR AND ANR. VersusTHE INCOME-TAX DEPARTMENT REPRESENTED BY THE DEPUTY COMMISIONER OF INCOME-TAX ... PETITIONERS ... RESPONDENT Mr. Parag Rao with Ms. S. Drago and Mr. Ajay Menon [throughV.C.], Ms. Nandini Kedilaya, Advocates for the Petitioners. CORAM:- BHARAT P. DESHPANDE, J. DATED :- 3rd July, 2024 P.C. Heard Mr. Rao for the Petitioners. 2. The Petition is challenging the issuance of process and filing ofthe complaint under Section 276C (2) read with Section 278 (b) of theIncome Tax Act, by the Income Tax Department, alleging that thePetitioners evaded tax and failed to carry out self-assessment. 3. Mr. Rao submits that though the communications between theparties show that self-assessment of tax was carried out and even anamount of Rs.35 lakhs i.e. more than the self-assessment tax, wasdeposited by the Petitioners in the year 2018 itself, this fact has been suppressed in the complaint by the Department and accordingly,cognizance was taken and summons were issued to the Petitioners. 4. The record clearly shows that the Petitioners were served in theyear 2022 itself and the matter is still pending before the concernedCourt. The Petitioners ought to have informed the concerned Courtabout the payment of tax in the year 2018 itself and accordingly, couldhave sought for discharge. Instead of that, the Petitioners approachedthis Court and that too after a period of two years from the receipt ofsummons from the concerned Magistrate. 5. Accordingly, the Petitioners are granted liberty to approach theconcerned Magistrate to file the necessary Application for dischargealong with the documents showing that the tax was already paid in theyear 2018 itself and that this fact is suppressed in the complaint. Ifsuch an Application is filed, the learned Magistrate shall decide it inaccordance with law and as expeditiously as possible. 6. Mr. Rao now submits that the matter was taken up by the TrialCourt on 01.07.2024 and a non-bailable warrant is issued againstPetitioner No. 2, who is 79 years old and suffering from health issues. He submits that though the matter is now fixed before the Trial Courton 15.07.2024, Petitioner No. 2 will file an Application for dischargeon or before 08.07.2024. 7. In such circumstances, the Trial Court is directed not to executethe non-bailable warrant issued against Petitioner No. 2 till thereturnable date i.e. 15.07.2024. 8. In view of the above observations, the present Petition standsdisposed of. BHARAT P. DESHPANDE, J. Signed by: ESHA SAINATH VAIGANKARDesignation: Personal AssistantDate: 04/07/2024 14:55:33