Himachal Pradesh Court January 2000 Judgments

income-tax Officer Vs. Dayal Sons and ors.

Court: Himachal Pradesh

Reported in: 2000CriLJ4340,(2000)163CTR(HP)331,[2000]244ITR126(HP)

R.L. Khurana, J.1. Respondent No. 1 is a partnership firm of which respondents Nos. 2 to 4 are partners. They were prosecuted for the offences under Sections 276C and 277 of the Income-tax Act, 1961, on the basis of the complaint filed by the Income-tax Officer, B-Ward, Shimla. The learned Chief Judicial Magistrate, Shimla, vide his impugned judgment dated December 29, 1994, acquitted the four respondents both on the merits as well as on a legal point that the prosecution of the respondents was bad in the absence of an opportunity having been afforded to them of being heard before launching the prosecution.2. While assailing the acquittal of the respondents as recorded by the learned magistrate, it has been contended on behalf of the appellant that there is no provision in the Income-tax Act for the issuance of a show-cause notice to the respondents before launching the prosecution. The question of principles of natural justice does not arise. That the learned magistrate has failed to ...