2016 (3) TMI 1307

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....e started on the basis of suggestion given by the Assessing Officer, Income Tax Department and the order of Assessing Officer was quashed by C.I.T. (Appeal) and Income Tax Tribunal. Counsel submitted that the basis for initiating the prosecution against the petitioners itself has been quashed by the Income Tax Appellate Authority as well as Income Tax Tribunal and, hence, the prosecution does not make sense any more since foundation itself is demolished. He submitted that the prosecution itself is rendered baseless by the Appellate Tribunal; thereafter, continuation of the prosecution of non-existing allegations against the petitioners would tantamount to abuse of process of law and prayed for quashment immediately. 3. Per Contra, Cou....

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....e discretion of the trial Court. In the instant case the Special Public Prosecutor had assured the Learned Trial Magistrate that he would keep in readiness the statements of witnesses recorded by the Customs authorities and shall make available to the defence Counsel the statement of the concerned witness as and when he is examined. In view of that assurance, the Learned Magistrate observed in his order : The reasons given by the Learned Magistrate in support of his order are good reasons. The High Court has not come to the conclusion that the documents in question, if not produced in Court are likely to be destroyed or tampered with or the same are not likely to be made available when required. It has proceeded on the erroneous basis that....

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....se Act and there was cause for action and hence u/s. 200 of Cr.P.C. for offence punishable under Section 9 r/w S. 9AA of the Central Excise Act, 1944. The case has already been registered by the Learned Magistrate and summon was issued to the present accused petitioners. The show cause notices have rightly been issued by the Central Excise and the notices were challenged by the petitioners and thereafter, assessee also challenged initiating the proceeding to withdraw and Modvat credit. Thereafter, the proceedings were taken care by the Income Tax Authorities and appeals were filed before the C.I.T., appeals. The right of the petitioners being effected regarding cross-examination, the order of the Assessing Officer (Annexure P/5) was quashed....