1995 (2) TMI 28 - HC - Income Tax

Petitioner's request to quash complaints related to Income-tax Act violations dismissed.

The court dismissed the petitioner's request to quash complaints in E.O.C.C. No. 1245 of 1989 related to violations of the Income-tax Act provisions in ... Quashing of complaint - failure to remit tax deducted at source and offence under section 276B of the Income tax Act, 1961 - question of fact and evidenceQuashing of complaint - failure to remit tax deducted at source and offence under section 276B of the Income tax Act, 1961 - question of fact and evidence - Whether the complaint alleging failure to remit tax deducted at source, punishable under section 276B, should be quashed at the pre trial stage - HELD THAT: - The petitioner contended that no deduction was made and that tax was paid, and therefore the offence under section 276B was not attracted. The High Court observed that the core contentions about non deduction and payment of tax are matters of evidence to be determined by the court below. Since the petition raised factual disputes requiring trial and evidence, there is no grounds for exercise of the extraordinary remedy of quashing the complaint at this stage. The petitioner was held free to raise the factual and legal contentions before the trial court.Petition to quash dismissed; complaint not quashed and matters of evidence to be gone into by the trial court.Final Conclusion: The High Court dismissed the petition for quashing the complaint, holding that the allegations concerning non remittance of tax deducted at source and payment of tax are factual issues for trial and not amenable to pre trial quashing. The petitioner sought to quash complaints in E.O.C.C. No. 1245 of 1989 for contravention of Income-tax Act provisions. The court dismissed the petition and Crl. M. P. No. 15414 of 1989.