1995 (9) TMI 33

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.... J.--These cases came before the Division 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 co....

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....us cases. The main contention raised in the applications 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. Anne....

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....eme Court in Uttam Chand v. ITO [1982] 133 ITR 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 ....