Footcandles Film Private Limited and Anr. v. Income Tax Officer and Anr.
Case brief
What is this about?
Bar on parallel remedies: writ petition for quashing of criminal complaint (No.75/SW/2014, 38th Court of ACMM, Ballard Pier, Mumbai) and conviction orders dated 14-01-2020 (fine Rs.10,000 each; one year RI on petitioner No.2) disposed of because identical relief was being sought from two forums simultaneously while Criminal Appeal No.127 of 2020 was pending before the Sessions Court, Mumbai; merits expressly left open. Petitioners: Footcandles Film Private Limited and Nirav Dama; Respondents: ITO-TDS-1, CIT (TDS) Mumbai, CCIT (TDS) Mumbai, Union of India, State of Maharashtra. Statute referenced: Companies Act, 1956. Search terms: identical relief two forums simultaneously, quashing criminal proceedings writ jurisdiction, pending appeal bar, disposed directing pursuit of appeal, Bombay High Court 2025.
What did the court decide?
No substantive relief; petition disposed of with a direction to the petitioners to pursue Criminal Appeal No.127 of 2020 pending before the Sessions Court at Mumbai, merits left unexamined.