Jharkhand High Court
Sanjay Kumar Banka vs The State Of Jharkhand on 16 October, 2019
Author: Anil Kumar Choudhary
Bench: Anil Kumar Choudhary
IN THE HIGH COURT OF JHARKHAND AT RANCHI
A.B.A. No. 6450 of 2019
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Sanjay Kumar Banka ... Petitioner
Versus
1. The State of Jharkhand
2. Union of India through Deputy Commissioner of Income Tax, TDS Circle, 3rd Floor, C.R. Building, 5-A Main Road, Ranchi -834001, Jharkhand ... Opposite Parties
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CORAM: HON'BLE MR. JUSTICE ANIL KUMAR CHOUDHARY
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For the Petitioner : Mr. Kushal Kumar, Advocate For the State : Mr. Gouri S. Prasad, Addl. P.P. For the O.P. No.2 : Mr. Rahul Lamba, Advocate
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Order No.04 Dated- 16.10.2019 Apprehending his arrest, the petitioner has moved this Court for grant of privilege of anticipatory bail in connection with Complaint Case being Economic Offence (Complaint) Case No. 9 of 2018 registered under section 276B of the Income Tax Act, 1961.
Heard the learned counsel for the petitioner and learned Addl. P.P. for the State.
The Learned counsel for the petitioner submits that the allegation against the petitioner is that the petitioner having TAN - RCHS02630F deducted TDS amounting to Rs.23,48,358.00/- for the financial year 2016-2017 but did not deposit the same within stipulated period to the credit of Central Government Accounts as per the provisions of Income Tax Act without assigning any reason therefor. The learned counsel for the petitioner further drawing attention of this court to annexure-6 at page nos. 31-32 of the brief which is the copy of the letter issued by the Deputy Commissioner of Income Tax, TDS Circle, Ranchi, addressed to the petitioner wherein it has been mentioned that another person having similar name as the petitioner; namely Sanjay Banka (PAN:
ADXPB1866H), son of Atma Ram Banka intimated to the income tax department that he applied for TAN and was allotted with TAN RCHS04573C but he lost the copy in which the TAN No. was written and told his accountant to get the detail of TAN from the income tax website and thereafter the accountant obtained the TAN RCHS02630F from "know your TAN option" by typing the name of the assessee and the status of the assessee. It is then submitted that since the original copy of TAN Number was misplaced & TAN Number generated from the site was considered to be the TAN No. of the Sanjay Banka, son of Atma Ram Banka, hence Sanjay Banka started using the said TAN Number has his TAN Number and indeed did all the compliance in that TAN Number from depositing tax to filing of returns and the said Deputy Commissioner of the Income Tax Department vide the said letter has requested to the petitioner to submit his reply within three days of receipt of his letter as to whether the petitioner has any objection in this regard. It is next submitted by the learned counsel for the petitioner drawing attention of this Court to annexure-5 at page no. 30 of the brief that the petitioner has accorded his no objection and the grievance has been resolved. Hence, it is submitted that no offence punishable under section 276B of the Income Tax Act is made out against the petitioner. It is lastly submitted that the petitioner undertakes to cooperate with the trial. Hence, it is submitted that the petitioner be given the privilege of anticipatory bail.
Learned Addl. P.P. and the learned counsel for the Income Tax Department-Opposite party no.2 opposes the prayer for grant of anticipatory bail. It is further submitted by the learned counsel for the opposite party no.2 that he has sought information regarding annexure-6 of the brief from the concerned officer of the Income Tax Department but the said officer has not responded to his query but he failed to disclose the name of the officer from whom he sought the said information.
Considering the submissions of the counsels and the fact as discussed above, I am of the opinion that it is a fit case where the above named petitioner be given the privilege of anticipatory bail. Hence, in the event of his arrest or surrender within a period of four weeks from the date of this order, he shall be released on bail on furnishing bail bond of Rs. 25,000/- (Rupees Twenty Five Thousand) with two sureties of the like amount each to the satisfaction of learned Special Judge (Economic Offences), Ranchi, in connection with Complaint Case being Economic Offence (Complaint) Case No. 9 of 2018 with the condition that the petitioner will cooperate with the trial of the case and other conditions laid down under section 438 (2) Cr. P.C. (Anil Kumar Choudhary, J.) Sonu-