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        Case ID :

        2021 (1) TMI 1302 - HC - Income Tax

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        Court denies quashing, allows bail if surrender within 30 days. No coercive action during this period. The court refused the prayer for quashing of the proceedings and summoning order but allowed the applicant to apply for bail if he appears and surrenders ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Court denies quashing, allows bail if surrender within 30 days. No coercive action during this period.

                          The court refused the prayer for quashing of the proceedings and summoning order but allowed the applicant to apply for bail if he appears and surrenders within 30 days. No coercive action will be taken during this period, but failure to comply will result in initiation of coercive action without the possibility of an extension. The court referenced specific case law for guidance and disposed of the application under Section 482 Cr.P.C.




                          Issues:
                          Application under Section 482 Cr.P.C. seeking quashing of criminal complaint and summoning order. Request for expeditious disposal of bail application.

                          Analysis:
                          The judgment delivered by Hon'ble Vivek Varma, J., addressed an application under Section 482 Cr.P.C. filed by the applicant requesting the quashing of Criminal Complaint No. 3073/2018 and the summoning order dated 18.05.2018 passed by the Learned Spl. Chief Judicial Magistrate, District: Meerut under section 276C (2) r.w.s. 278 E of I.T. Act. The applicant, represented by counsel, expressed willingness to submit to the court's jurisdiction, seek bail, and accept any conditions imposed by the court. The applicant specifically sought expeditious disposal of the bail application, indicating a change in stance regarding the principal prayers made in the application.

                          The court, considering the submissions made by the applicant's counsel, refused the prayer for quashing of the proceedings and summoning order. However, the court directed that if the applicant appears and surrenders before the court below within 30 days from the judgment date and applies for bail, his bail application shall be considered and decided based on established legal precedents. The court referred to the case law of Amrawati and another Vs. State of U.P. and Lal Kamlendra Pratap Singh Vs. State of U.P. to guide the decision on the bail application.

                          Furthermore, the judgment stipulated that no coercive action shall be taken against the applicant for a period of 30 days from the judgment date. However, if the applicant fails to appear before the court within the specified period, coercive action will be initiated. The court explicitly stated that no application for an extension of time would be entertained if the applicant does not comply with the order within the designated timeframe. Finally, the court concluded the judgment by disposing of the application under Section 482 Cr.P.C., providing clear observations and directions for the applicant to follow.
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                          Topics

                          ActsIncome Tax
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