TaxTMI 
TaxTMI 
2020 (7) TMI 649
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....respondent has filed a complaint against the petitioner for the offence under Section 276 CC of Income Tax Act alleging that the accused during the assessment year 2013-2014 sold a property for a sum of Rs. 1,05,60,000/- (Rupees One Crore Five Lakhs and Sixty Thousand only) and against which, she purchased immovable property for a sum of Rs. 1,55,00,000/- (One Crore and Fifty Five Lakhs only) but failed to file her return of income for the assessment year 2013-2014 and even after the respondent/complainant issued a notice on 06.07.2015 and again on 26.04.2016, calling upon the petitioner/accused to file her return of income, she failed to file her return of income and hence, a show cause notice was issued on 29.04.2016 and upon receipt of t....
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.... a finding that there were inconsistencies in their statements and, therefore, there was no prima facie case made out against respondent No.2. In our view, this could be done only in the trial while deciding the issues on the merits or/and by the Appellate Court while deciding the appeal arising out of the final order passed by the Trial Court but not in Section 482 Cr.P.C. proceedings. 13. In view of the foregoing discussion, we allow the appeal, set aside the impugned order and restore the aforementioned complaint case to its original file for being proceeded with on merits in accordance with law. 6. Recently, the Hon'ble Supreme Court of India dealing in respect of the very same issue in Crl.A.No.1572 of 2019 dated 17.10.20....
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....t should see is as to whether there are allegations in the complaint which form the basis for the ingredients that constitute certain offences complained of. The Court may also be entitled to see (i) whether the preconditions requisite for taking cognizance have been complied with or not; and (ii) whether the allegations contained in the complaint, even if accepted in entirety, would not constitute the offence alleged. .............. 13. A look at the complaint filed by the appellant would show that the appellant had incorporated the ingredients necessary for prosecuting the respondents for the offences alleged. The question whether the appellant will be able to prove the allegations in a manner known to law would arise only....