TaxTMI 
TaxTMI 
2025 (1) TMI 706
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....thers pending before the court of Special Mobile Magistrate, Jammu (for short 'the trial court'). 2. Facts giving rise to the filing of the instant petition would reveal that the respondent herein filed the impugned complaint against the petitioners herein for commission of offences under Section 276 C (1) read with Section 277 of the Income Tax Act 1961 (for short the Act of 1961'), alleging therein that the petitioners herein being owners in possession of plot of land measuring 2 Kanal 4 ½ Marlas situated at Akhnoor Road Jammu sold the same to one Mohini Devi W/o Sh. Amarnath Choudhary for sale consideration of Rs. 69,00,000/- vide sale deed dated 30.04.2012 registered before the Sub-Registrar, Jammu, in which sale deed, referen....
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.... along with his witnesses warranted in terms of Section 202 (b) of the Code of Criminal Procedure. 4. The petitioners herein have maintained the instant petition, inter alia, on the following grounds: a) Because the complaint and the proceedings initiated before the a court below are complete misuse of process of law from the perusal of the allegations made in the complaint even if are taken their face value and accepted in their entirety do not even prima facie constitute any offence or make out a case against the petitioners, as such liable to be quashed. b) Because the complaint and the proceedings initiated before the a court below are bad in the eyes of law, as the allegations made in the complaint are patently abs....
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.... true. f) Because the complaint and the proceedings initiated before the a court below are not sustainable in the eyes of law, there are legal, valid and all justifiable reasons to quash the complaint impugned in the petition and charges levelled against the petitioners are liable to be quashed. g) Because the complaint and the proceedings initiated before the a court below are not sustainable in the eyes of law, the complaint impugned if allowed to sustain, shall wreak much of an unnecessary hardship and inconvenience upon the petitioners. Moreover, the complaint even does not stand good the litmus test of law and logic. In the given set of facts and circumstances given herein above as well as on law the present case is a....
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.... power of quashing should be exercised with circumspection in rarest of the rare cases (not to be confused with the formation in the context of death penalty) and while examining an FIR/complaint, quashing of which is sought, the Court cannot embark upon an enquiry as to reliability or genuineness or otherwise of the allegations made in the FIR/complaint and that the criminal proceedings ought not to be scuttled at the initial stage and that quashing of FIR/complaint should be an exception rather than an ordinary rule and that when the prayer for quashing of FIR/complaint is made by the accused and the Court when it exercise power under Section 482 Cr. P.C. only has to consider whether the allegations in the FIR/complaint disclose commissio....