2022 (7) TMI 557

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....el for Mr. S. Saravanan For the Respondent : Mr. V. Vijayakumar , Special Public Prosecutor ( Income Tax ) ORDER This criminal original petition is filed to quash the private complaint lodged by the Deputy Commissioner of Income Tax under Section 276C(2) read with 278E of the Income Tax Act, 1961. 2. The complaint was filed on the premises that for the Assessment Year 2014-2015, the ac....

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....or time and stay on collection of demand. Since the accused failed to satisfy to deposit 15% of the demand as precondition, the request to stay the collection of demand was declined. Even after the lapse of two months from the date of receipt of the notice, the demand raised in the penalty notice dated 31.12.2016 was not paid. Meanwhile, the appeal preferred by the accused was considered by the Ap....

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....d the payment of tax for the Assessment Year 2014-2015, which leads to the legal presumption of her culpable mental state. Hence, after obtaining sanction to prosecute, the impugned private complaint has been lodged. 5. A short point raised in the quash petition is that, pending prosecution initiated based on the order passed by the Appellate Authority, the accused/ petitioner herein preferred ....

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....titioner herein could not be liable to pay the demand and the penalty made based on the order passed by the Appellate authority dated 20.11.2017 but status quo ante will be restored. In any event, in view of the subsequent development, the criminal prosecution laid based on the alleged failure to comply the demand notice issued on 22.03.2018 will not survive. Hence, for that reason, the criminal o....