Dismissed

The Income Tax Officer,Calicut v. M/S.Rangaswamy Chettiar & Sons

Kerala HC7 Feb 2007CRL.A/35/1999

Case brief

AI extract

What is this about?

A criminal appeal filed by an Income Tax Officer against an acquittal under section 276B(ii) of the Income Tax Act. The High Court held that without effective service of the notice issued to the accused, the order of acquittal cannot be reversed. Consequently, the appeal was dismissed for lack of merit.

What did the court decide?

The criminal appeal was dismissed; the order of acquittal was upheld pending further service of notice.

The Income Tax Officer,Calicut Vs M/S.Rangaswamy Chettiar & Sons — Income Tax | Kerala HC (2007)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE J.B.KOSHY

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WEDNESDAY, THE 7TH FEBRUARY 2007 / 18TH MAGHA 1928 CRL.A.No. 35 of 1999()

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JUDGMENT OF THE VTH ADDL. SESSIONS JUDGE, ERNAKULAM IN CRL.A.No91/96 IN CC.83/1986 of ADDL.CHIEF JUDICIAL MAGISTRATE (E & O),ERNAKULAM

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APPELLANT: COMPLAINANT

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------------------

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THE INCOME TAX OFFICER, E- WARD, CIRCULE -I, AAYAKAR BHAVAN, CALICUT.

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BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.NRK.NAYAR

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RESPONDENTS: ACCUSED

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----------------------

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1. M/S.RANGASWAMY CHETTIAR & SONS (AGENCIES), KALLAI ROAD, CALICUT.

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2. R.GOPALAKRISHNAN, MANAGING PARTNER, M/S.V.RANGASWAMY CHETTIAR & SONS (AGENCIES) KALLAI RAOD, CALICUT.

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3. STATE OF KERALA REP.BY PUBLIC PROSECUTOR

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BY PUBLIC PROSECUTOR SRI.K.C.SANTHOSHKUMAR

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THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON 07/ 02 /2007 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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J.B.KOSHY, J.

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------------------------- Crl.Appeal No.35 OF 1999 ------------------------Dated 7th February, 2007

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JUDGMENT

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The Income Tax Officer filed a complaint before the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam for prosecuting the respondents for an offence punishable under section 276B(ii) of the Income Tax Act. For assessment years 1981-82 to 1985-86, the Criminal Court found that ingredients of offence under under section 276B(ii) of the Income Tax Act were not proved and, therefore, the Sessions Court in Crl.A.91 of 1996 acquitted the accused reversing the finding of the Addl. Chief Judicial Magistrate. This appeal relates to the assessment year 1985-86. In identical prosecution proceedings taken for the assessment years 1982-83 to 1984-85 also the accused was acquitted and this court in Crl.A.Nos.909, 914 and 978 of 1998 dismissed the appeals filed against the acquittal. For the same reason, this appeal is also liable to be dismissed as no grounds are made out for interference in the order of acquittal. I also note that even though notice was issued in this appeal on

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Crl.A.35/1999 2

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27.1.1999, it is not served so far and no effective steps were taken to serve notice. Without service of notice to the accused, order of acquittal cannot be reversed. In any event, there is no merit in the appeal.

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The appeal is dismissed.

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J.B.KOSHY Judge

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tks

The Income Tax Officer,Calicut v. M/S.Rangaswamy Chettiar & Sons

Case brief

What is this about?

What did the court decide?

The Income Tax Officer,Calicut v. M/S.Rangaswamy Chettiar & Sons

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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