Considered an application under Section 482 Cr.P.C. for quashing proceedings in a tax case. Noted that opposite party is awaiting compounding application and recorded that no orders are required at this stage.
No coercive action against applicants for eight weeks; opposite party to pass orders within four weeks.
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Court No. - 79
Case :- APPLICATION U/S 482 No. - 1095 of 2021
Applicant :- M/S Raj Infra Developers Pvt. Ltd And 2 Others Opposite Party :- Union of India Counsel for Applicant :- Sameer Jain Counsel for Opposite Party :- Bharat Ji Agrawal (Sr. Advocate),Ashish Agrawal
Hon'ble Vivek Varma,J.
This application under Section 482 Cr.P.C. has been filed by the applicants for quashing the entire proceedings of complaint case no. 801 of 2019 (Union of India vs. M/s Raj Infra Developers and others), under Section 276 CC read with Section 278B Income Tax Act pending in the Court of Special C.J.M., Varanasi as well as summoning order dated 16.4.2019.
Sri Ashish Agrawal, counsel for the opposite party, on the basis of instructions, submitted that the applicants have filed an application for compounding of the offence on 28.6.2019 and the same is pending consideration. He states that appropriate orders shall be passed within four weeks.
Heard Sameer Jain, learned counsel for the applicants and Sri Ashish Agrawal, learned counsel for opposite party.
Section 279(2) of the Income Tax Act, 1961 provides that any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General.
In view of the statement made by the counsel for the opposite party, no orders needs to be passed by this Court at this stage.
Let appropriate orders be passed within four weeks from today by the opposite party.
The court below is thereafter directed to proceed accordingly.
For a period of eight weeks from today, no coercive action shall be taken against the applicants in the aforesaid case.
With the above observation, the present application is disposed of.
Order Date :- 27.1.2021 S.S.
M/s Raj Infra Developers Pvt. Ltd And 2 Others
Vivek Varma
As recorded by the court registry
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