1994 (3) TMI 25

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.... the order dated November 3, 1987, passed under section 279(1) of the Income-tax Act, 1961 (hereinafter called "the Act"), and also to set aside the criminal complaint and the proceedings pending in the court of the Special Judicial Magistrate (Economic Offences), Jaipur, in Criminal Case No. 282 of 1987. In the order dated November 3, 1987, the Commissioner of Income-tax found that the assesse....

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....e-tax Appellate Tribunal where the additions of Rs. 46,145, Rs. 35,418 and Rs. 53,349 were upheld and the order of the Commissioner of Income-tax (Appeals) was reversed. With regard to the commission of Rs. 4,69,259 for Paul Comar, the order passed by the Inspecting Assistant Commissioner (Assessment) was restored and that of the Commissioner of Income-tax (Appeals) was reversed. A miscellaneous a....

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....SC), wherein on the basis of the decision of the Income-tax Appellate Tribunal that the firm was a genuine one, the prosecution for filing a false return was quashed. Reliance has also been placed on the decision in the case of Kamaljeet Singh v. State of Rajasthan (S. B. Criminal Miscellaneous Application No. 28 of 1988), wherein the petitioner was directed to move an application before the trial....