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Gujarat High Court

Jatinkumar Ravindranath Desai vs State Of Gujarat & on 7 August, 2015

Author: Abhilasha Kumari

Bench: Abhilasha Kumari

                 R/CR.MA/8205/2015                                              ORDER




                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             CRIMINAL MISC.APPLICATION (FOR QUASHING & SET ASIDE
                                 FIR/ORDER) NO. 8205 of 2015
         ================================================================
                    JATINKUMAR RAVINDRANATH DESAI....Applicant(s)
                                      Versus
                        STATE OF GUJARAT & 1....Respondent(s)
         ================================================================
         Appearance:
         MR HRIDAY BUCH, ADVOCATE for the Applicant(s) No. 1
         MR LB DABHI, ADDL.PUBLIC PROSECUTOR for the Respondent(s) No. 1
         ================================================================
                 CORAM: HONOURABLE SMT. JUSTICE ABHILASHA
                        KUMARI

                                      Date : 07/08/2015
                                        ORAL ORDER

The  learned advocate  for the applicant has moved  a   draft   amendment.   The   same   is   granted   and   may   be  carried out, within a week.

Heard   Mr.Hriday   Buch,   learned   advocate   for   the  applicant.

It is submitted that the prosecution against the  applicant that has been launched under Section­276CC  of  the   Income­Tax  Act,   1961   ("the   Act",   for   short),  would   lie   only   if   the   return   is   not   filed   before  31.03.2013.   In   the   present   case,   the   applicant   has  filed the return on 30.03.2013.

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HC-NIC                                  Page 1 of 3      Created On Tue Aug 11 01:43:59 IST 2015
                  R/CR.MA/8205/2015                                           ORDER

It   is   next   submitted   that   in   any   case   the  applicant   is   covered   under   both   the   provisos   to  Section­276CC,   therefore,   the   prosecution   under   said  provision   of   law   is   not   maintainable   against   the  applicant.

It   is   contended   that   the   opening   words   of  Section­276CC speaks of willful default. The applicant  has never defaulted in the payment of income tax for  the past eighteen years. Even before the notice under  Section­142 of the Act was issued and the default was  detected,   the   applicant   has   filed   his   return  voluntarily.

In   support   of   his   submissions,   the   learned  advocate   for   the   applicant   has   placed   reliance   upon  the judgment of the Supreme Court in Sasi Enterprises  Vs. CIT, reported in (2014) 5 SCC 139.

Having   heard   the   learned   advocate   for   the  applicant and upon perusal of the material on record  as   well   as   the   relevant   provisions   of   law   and   the  judgment of the Supreme Court, it transpires that the  learned   advocate   for   the   applicant   has   succeeded   in  Page 2 of 3 HC-NIC Page 2 of 3 Created On Tue Aug 11 01:43:59 IST 2015 R/CR.MA/8205/2015 ORDER making out a prima­facie case for the grant of interim  relief.

Hence, issue Notice returnable on 10.09.2015. Mr.L.B.Dabhi, learned Additional Public Prosecutor   waives service of notice for respondent No.1.

Ad­interim   relief   in   terms   of   paragraph­8(C)   is  granted, till then.

In addition to the normal mode of service, Direct  Service for respondent No.2, is also permitted.

(SMT. ABHILASHA KUMARI, J.) Gaurav+ Page 3 of 3 HC-NIC Page 3 of 3 Created On Tue Aug 11 01:43:59 IST 2015