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of <h1>Criminal proceedings for willful tax evasion under Sections 276C(2), 276CC, 276C(1) quashed after underlying assessment order set aside</h1> <h3>S. Arputharaj Versus The Deputy Commissioner of Income Tax, Central Circle-1, Income Tax Office, Coimbatore</h3> S. Arputharaj Versus The Deputy Commissioner of Income Tax, Central Circle-1, Income Tax Office, Coimbatore - [2024] 461 ITR 450 (Mad) Issues involved:The judgment involves the quashment of private complaint proceedings under Section 200 of Cr.P.C. and prosecution initiated under Section 276 C (2) of Income Tax Act, 1961, along with other related sections.Details of the Judgment:The respondent filed a complaint against the petitioner, alleging non-compliance with income tax provisions. The petitioner, engaged in various businesses, was found to have undisclosed income and investments during a search conducted at his residence. Despite notices and directions to file income tax returns, the petitioner failed to comply, leading to the initiation of prosecution under relevant sections of the Income Tax Act.The petitioner appealed the assessment order before the Commissioner of Income Tax, which was confirmed. Subsequently, appeals were filed before the Income Tax Appellant Tribunal, which partially allowed the appeal. Both the petitioner and the Principal Commissioner of Income Tax filed appeals before the High Court, raising substantial questions of law related to the assessment years 2009-2016.The High Court Division Bench allowed the Income Tax Appeals, setting aside the Tribunal's order and remanding the matters for fresh disposal. The demand notices were directed to be kept in abeyance for two weeks. The Income Tax Appellant Tribunal later set aside the Commissioner of Income Tax's order and directed the Assessing Officer to reexamine the transactions to ascertain the real beneficiary.The Court observed that the prosecution against the petitioner was based on the now-set-aside assessment order. Therefore, the Court quashed the private complaint proceedings pending before the Judicial Magistrate No.III, Coimbatore.Separate Judgment:Hon'ble Division Bench of the High Court allowed the Income Tax Appeals, set aside the Tribunal's order, and remanded the matters for fresh disposal. The demand notices were directed to be kept in abeyance for a period of two weeks.
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