1995 (9) TMI 33

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....on Bench on the basis of a reference made by one of us (Thulasidas J.) doubting the correctness of the decision reported in Premier Breweries v. Dy. CIT [1994] 207 ITR 871 ; [1994] KLJ (TC) 143 and for an authoritative pronouncement on the subject. These applications are filed under section 482 of the Code of Criminal Procedure for quashing the criminal complaints filed by the second respondent a....

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....pplications and pressed before us is that the basis for the prosecution is lost as the proceedings initiated by the Income-tax Department imposing penalty on the petitioner/accused for failure to disclose the correct income in the returns filed by him was set aside by the Commissioner of Income-tax (Appeals), Cochin, who is the appellate authority. Annexure "B" in Criminal Miscellaneous Cases Nos.....

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....909 also is pressed into service by the petitioner. Basing on Uttam Chand's case [1982] 133 ITR 909 (SC), counsel for the petitioner argued that the prosecution pending against the petitioner is a mere abuse of the process of the court and judicial time should not allowed to be wasted on meaningless litigation. The basis of the prosecution is totally nullified in view of the appellate orders, cont....