Patna Court November 1996 Judgments
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Smt. Mohini Devi Agrawal and Others Vs. Commissioner of Income-tax and ...
Court: Patna
Decided on: Nov-01-1996
B.N. AGRAWAL J. - This application has been filed for quashing the prosecution of the petitioners under section 276C of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"), on the sole ground that a sum of Rs. 78,735 shown by the assessee in the return of income towards cash credit account was treated as concealed income and a sum of Rs. 78,735 was accordingly added towards the taxable income of the assessee.Today a supplementary affidavit has been filed in which the order passed by the Appellate Tribunal against the aforesaid order of addition passed by the concerned authority has been filed. The Tribunal by order contained in annexure "8" has deleted the aforesaid addition. This position could not be disputed on behalf of the Revenue, rather it is accepted. Since the basis of prosecution has vanished in view of the fact that the additions have been deleted by the Tribunal, the prosecution of the petitioners would amount to an abuse of the proces...
Laloo Prasad Vs. State of Bihar and anr.
Court: Patna
Decided on: Nov-01-1996
P.K. Sarin, J.1. Supplementary affidavit filed on behalf of the petitioner.2. Heard the learned Counsel for the parties.3. By this application under Section 482 of the Code of Criminal Procedure the petitioner seeks quashing of the order dated 30.5.1996 passed by Judicial Magistrate, first class, Motihari, in complaint case No. C-421 of 1996, trial No. 36 of 1996 by which the learned Magistrate has taken cognizance against the petitioner and one other co-accused for the offence punishable under Section 500, 501, 502 and 504 of the Indian Penal Code.4. It appears that the opposite party No. 2 filed a complaint (copy at Annexure 1) alleged that in the publication of new item in Hindustan Times the present petitioner is attributed with the utterance of a word 'Kukoor' for the Koeri and Kurmi castes. The opposite party No. 2 is an Advocate and is Koeri by caste. According to the allegations made in the complaint, by publication of the said news item the petitioner and his caste has been l...
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