M/S HOTAL AJAY INTERNATIONAL THROUGH ITS PARTNERS AND 3 ORS V. UNION OF INDIA AND ANR

A482/26537/2019

AI Insights

The case involves M/S Hotel Ajay International and its partners as applicants, seeking to quash the proceedings against them under Sections 276C(2) of the Income Tax Act, 1961, and an order dated 28.5.2019 by the Special Chief Judicial Magistrate, Allahabad. The proceedings were initiated by the Union of India. The applicants had previously raised objections in the lower court, which were to be decided expeditiously as per an earlier order by the High Court. However, the Special Chief Judicial Magistrate proceeded to dispose of these objections and scheduled further hearings. The High Court, after hearing arguments from both sides, upheld the lower court's decision, finding no grounds for quashing the proceedings or the order.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 722172 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 07-08-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ASHISH AGRAWAL; SANJAY SINGH
• Assessee Lawyers: RAJ VAISHYA
• Keywords: Complaint; Income Tax; Objection; Proceedings; Quashing
• Section: 276C(2)

Judgement Text

"Court No. - 69 Case :- APPLICATION U/S 482 No. - 26537 of 2019 Applicant :- M/S Hotal Ajay International Through Its Partners And 3 Ors Opposite Party :- Union Of India And Anr Counsel for Applicant :- Raj Kumar Vaishya Counsel for Opposite Party :- S.S.C.,Ashish Agrawal Hon'ble Vivek Kumar Singh,J. Heard Sri Raj Kumar Vaishya, learned counsel for the applicant Ms. Rupal Agarwal, learned counsel holding brief of Sri Ashish Agrawal, learned for the opposite party no.2 and Sri Sanjay Singh, learned A.G.A.-I for the State. The present 482 Cr.P.C., application has been filed for quashing the entire proceedings of Case No.1210/2018 (Union of India Vs. M/s Hotel Ajay International, Allahabad), under Sections 276C (2) Income Tax Act, 1961, Police Station Civil Lines, District Allahabad, pending in the Court of learned Special Chief Judicial Magistrate, Allahabad as well as the order dated 28.5.2019, passed by learned Special Chief Judicial Magistrate, Allahabad. Earlier the applicants have approached this Court by filing Criminal Misc. (482) Application No. 14492 of 2019, which was disposed by another Bench of this Court vide order dated 15.4.2019 which reads as under:- \"Sri Ashish Agrawal, learned standing counsel for the Income Tax Department, Allahabad also brought to the notice of this Court that the applicants have put in their appearance by moving an application before the Special Chief Judicial Magistrate, Allahabad in the Compliant Case No.1210 of 2018 dated 20.08.2018, whereby objection has been raised against the proceedings adopted by way of instant complaint in view of fact that the concerned Income Tax Tribunal has remanded the matter back for fresh hearing and adjudication to the concerned Assessing Authority and this objection is still pending. Considered the rival submissions and also considered the entire gamut of the facts as narrated before this Court. Obviously, the things requires several considerations and one of them being the objection raised by the present applicants before the lower court concerned by moving their application (objection) dated 20.08.2018. Both the parties have no objection, if this application is decided after affording opportunity of hearing to both of them. In view of above, it is directed that the lower court may after affording opportunity of hearing to both the sides will dispose of the objection dated 20.8.2018 raised by the present applicant before the lower court expeditiously without incurring unnecessary delay upon presentation of certified copy of this Order within a period of one month from today. It is made clear that for a period of one month from today, no coercive action shall be taken against the applicants. With the above direction, the instant application under Section 482 Cr.P.C. is finally disposed of.\" Pursuant to aforesaid order dated 15.4.2019 learned Special Chief Judicial Magistrate, Allahabad has passed order dated 28.5.2019, mentioning therein that the accused persons have not appeared before it even after order of this Court dated 15.4.2019, however, they were represented through counsel and leaned Special Chief Judicial Magistrate, Allahabad had disposed of the objection dated 20.8.2018 filed by the accused persons and posted the case for 14.6.2019. After hearing the learned counsel for the applicants, learned counsel for the opposite party no.2 as well as the learned A.G.A. and after perusing the order impugned as well averments made in the present application, this Court is of the opinion, that learned counsel for the applicants could not point out any legal infirmity in the order impugned which may warrant any interference by this Court in exercise of power conferred under 482 Cr.P.C. jurisdiction. The prayer for quashing the order impugned is refused. Present 482 Cr.P.C. application is rejected, accordingly. Order Date :- 7.8.2019 Dev/- "