Jurisdictional challenge to income-tax prosecution and summoning order led to interim stay of criminal proceedings

A petition under Section 482 CrPC challenged criminal proceedings and a summoning order on the basis that the return was filed at Kolkata instead of Varanasi, raising an alleged jurisdictional defect in prosecution under Section 276CC of the Income-tax Act, 1961. The matter also sought interim protection pending exchange of affidavits. The case was directed to be listed after filing of the counter affidavit and rejoinder affidavit, and further proceedings in the criminal case were stayed until further orders.

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Issues: Whether the criminal proceedings and summoning order were to be quashed under Section 482 of the Code of Criminal Procedure, 1973 on the ground that the return was filed at Kolkata instead of Varanasi and that the prosecution under Section 276CC of the Income-tax Act, 1961 was alleged to rest on a jurisdictional defect rather than tax evasion; and whether interim protection was warranted pending exchange of affidavits.

Outcome: The matter was directed to be listed after filing of counter affidavit and rejoinder affidavit, and further proceedings in the criminal case were stayed until further orders.

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