Gauhati High Court
Narola Aier vs Income Tax Deptt on 6 September, 2022
Author: Kalyan Rai Surana
Bench: Kalyan Rai Surana
Page No.# 1/3
GAHC010174572022
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Crl.Pet./901/2022
NAROLA AIER
W/O SRI BIJOY PHANGCHO
R/O AMOLAPATTY, NEAR BAPTIST CHURCH, P.S. DIPHU, DIST. KARBI
ANGLONG, ASSAM
VERSUS
INCOME TAX DEPTT
REP. BY SRI SAIKAT MITRA, ACIT, INCOME TAX OFFICER, TINSUKIA,
CIRCLE TINSUKIA, PIN- 786125, ASSAM
Advocate for the Petitioner : MR. V RAJKHOWA
Advocate for the Respondent :
BEFORE
HONOURABLE MR. JUSTICE KALYAN RAI SURANA
ORDER
06.09.2022 Heard Mr. V. Rajkhowa, learned counsel for the petitioner.
2. At the outset it is submitted that there is no standing counsel for the Income Tax Department before this Court, for which an advance copy of this Page No.# 2/3 petition could not be served on the respondent.
3. By filing this criminal petition under section 482 Cr.P.C., the petitioner has prayed for quashing of the proceeding of CR case no.1110 c/2019, alleging commission of offence under section 107/108/192/415/416/419/420/34 of IPC and under section 276D/277 of the Income Tax Act, which is pending before the Court of learned JMFC, Kamrup, Metro, Guwahati.
4. Issue notice returnable on 28.10.2022.
5. The petitioner shall take steps within 2(two) days for service of notice on the respondents by registered post with A/D.
6. The learned counsel for the petitioner has prayed for stay of the further proceedings of CR case no.1110c/2019.
7. The projection made by the learned counsel for the petitioner is that against the assessment order dated 21.12.2018, the petitioner had approached the Appellate authority being the Commissioner of Income Tax (Appeals), Dibrugarh by filing an appeal and the said Appellate authority, by an order dated 28.02.2020, had partly allowed the appeal to the extent that the assessment officer shall apply net profit rate of 2.33%.
8. Aggrieved by the said appellate order, the petitioner had approached the Income Tax Appellate Tribunal, Kolkata Bench (ITAT for short) which was Page No.# 3/3 registered as ITA no.164/Gau/2020 for assessment year 2016-17 and the ITAT by its order dated 18.03.2021 had set aside the order passed by the learned Commissioner of Income Tax (Appeal), and the matter was restored to the file of the Assessment Officer to decide the issue afresh. It has been submitted that the fresh hearing has not been taken up by the Assessment Officer.
9. Therefore, the Court is of the considered opinion that the prosecution of the petitioner vide CR case no.1110c/2019 which was initiated on the basis of the assessment order dated 21.12.2018 is liable to be stayed.
10. Accordingly, till the next date of listing, the further proceeding of CR case no.1110c/2019, pending before the Court of learned Munsiff No.3-cum- Judicial Magistrate First Class, Kamrup (Metro), Guwahati shall remain stayed.
11. List the matter on 28.10.2022.
JUDGE Comparing Assistant