Shorthand Dictation, Legal, Transcription No. 3

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  In that case, the only point for consideration before the Supreme Court was whether prosecution for offences punishable under Section 276 C and Section 227 of the Act and under Sections 193 and 196 of IPC instituted by the department while the re­assessment proceedings under the Act are pending are liable to be quashed on the ground that they were not maintainable. It was held that pendency of such proceedings cannot act as a bar.

   In that context, in para [80] 6 it was further observed at page 1200 of LR Tax:

"It may be that in an appropriate case, the (100) Criminal Court may adjourn or postpone the hearing of a criminal case in exercise of its discretionary power under {120} Section 309 of the Code if the disposal of any proceedings under the Act which has a bearing on the proceedings before it is imminent so that it may take into consideration the order to be passed therein. Even here the [160] discretion should be exercised judicially and in such a way as not to frustrate the object of the criminal proceedings. There is no rigid view which makes it necessary for a Criminal Court to adjourn or postpone the hearing (200) of a case before it indefinitely or for an unduly long period only because some proceedings which may have some bearing on it is pending else."

  If the order of concealment and penalties, there is no concealment in the eyes of {[240]} law and, therefore, the prosecution cannot be proceeded with by the complainant and further proceedings will be illegal and without jurisdiction. The Assistant Commissioner of Income Tax cannot proceed with the prosecution even after the order of concealment has been set aside by the Tribunal. When the Tribunal has set aside the levy of penalty, the criminal proceedings against (300) the appellants cannot survive for further consideration. In our view, the High Court has taken the view that the charges have [320] been framed and the matter is in the stage of further cross-­examination and, therefore, the prosecution may proceed with the trial. In our opinion, the view taken by the learned magistrate and the High Court is fallacious. In our {360} view, if the trial is allowed to proceed further after the order of the Tribunal and the consequent cancellation of penalty, it will be an idle and empty formality to require the appellants to have the order of Tribunal exhibited as a [(400)] defence document inasmuch as the passing of the order as aforementioned is unsustainable and unquestionable."

   In the present case also perusal of the order of ITAT dated 13th December 1991 clearly reveals that it was held that in order to find out the bonafides of the assessee's claim argued before ITAT it was very necessary to know the correct state of affairs regarding the three statements recorded at the subsequent stage subsequent to the assessment proceedings. It was also observed that [(480)] without handwriting experts report, when the accountant refused to admit certain portions of his statement made in (500) the accounts book, it was difficult to arrive at a conclusion that the assessee had mens rea to conceal the particulars of income of not.                                                          (525 words)

Prosecution : अभियोग पक्ष, पैरवी फौजदारी का मुकद्दमा

Imminent : आसन्न, निकटस्थ, निकट का, अभी होने वाला, सिर पर

Judicially : न्यायिक, as ordered by Court

Fallacious : भ्रामक, मिथ्या, ग़लत, भ्रमपूर्ण, धोखे का, भ्रम में डालने वाला

Bona fides : नेकनीयती, genuine

Mens rea : आपराधिक मनःस्थिति, the intention or knowledge of wrongdoing that constitutes part of a crime

Assessee : “assessee” means a person by whom any tax or any other sum of money is payable under this Act