Patna High Court
Smt. Mohini Devi Agrawal And Others vs Commissioner Of Income-Tax And ... on 1 November, 1996
Equivalent citations: [1997]224ITR742(PATNA)
JUDGMENT
B.N. AGRAWAL J. - This application has been filed for quashing the prosecution of the petitioners under section 276C of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"), on the sole ground that a sum of Rs. 78,735 shown by the assessee in the return of income towards cash credit account was treated as concealed income and a sum of Rs. 78,735 was accordingly added towards the taxable income of the assessee.
Today a supplementary affidavit has been filed in which the order passed by the Appellate Tribunal against the aforesaid order of addition passed by the concerned authority has been filed. The Tribunal by order contained in annexure "8" has deleted the aforesaid addition. This position could not be disputed on behalf of the Revenue, rather it is accepted. Since the basis of prosecution has vanished in view of the fact that the additions have been deleted by the Tribunal, the prosecution of the petitioners would amount to an abuse of the process of the court and to prevent the same and, in the ends of justice, it is just and expedient to quash the prosecution of the petitioner.
It appears that apart from the three petitioners, two other persons, namely, Devichand Mohanlal and Sri Shyam Sundar Agrawal, have been also summoned in this case as accused. Since their case stands on the same footing as that of the petitioners, their prosecution is also fit to be quashed in spite of the fact that they have not moved this court.
In the result, this application is allowed and prosecution of the petitioners and accused, Devichand Mohanlal and Sri Shyam Sundar Agrawal, is hereby quashed.
The application is, thus, disposed of.