Satya Narayan Gupta V. Union Of India

CRLMP/4387/2019

AI Insights

This case involves Satya Narayan Gupta, the accused-petitioner, who faced charges under various sections of the Income Tax Act, 1961, and the Indian Penal Code. The primary legal question was whether Gupta could be granted immunity from prosecution and penalties by the Settlement Commission under Section 245H of the Income Tax Act, following his application for settlement. The Union of India, represented by B.M. Meena, Assistant Commissioner of Income Tax, contested the petition. The court's analysis focused on Gupta's compliance with the statutory requirements of full and true disclosure of income and cooperation with the Settlement Commission's proceedings.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 809639 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 04-09-2021
• Assessment Year: misc
• Other Referred Cases: Rama Nath Vs. Special Chief Judicial Magistrate, Jamuna Singh & Ors. Vs. Bhadai Shah, S.R. Sukumar Vs. S. Sunaad Raghuram
• Laws Referred To: Indian Penal Code, Settlement Commission under section 245C
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B M MEENA
• Assessee Lawyers: ANKIT BISHNOI
• Keywords: Immunity from prosecution; Income Tax; Penalty; Settlement commission
• Section: 245; 482; 245H

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 4387/2019 Satya Narayan Gupta S/o Shri Radheysham Gupta, R/o 364, James Colony, Vidhyadhar Nagar, Jaipur. ----Accused-Petitioner Versus Union Of India, Through B.m. Meena, Assistant Commissioner, Income Tax, Central Circle-3, Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Complainant-Respondent For Petitioner(s) : Mr. Ankit Bishnoi, For Respondent(s) : HON'BLE MR. JUSTICE SATISH KUMAR SHARMA Order 04/09/2021 ;kph&vfHk;qDr dh vksj ls /kkjk 482 n.M izfdz;k lafgrk ds vUrxZr ;g ;kfpdk fuxjkuh U;k;ky;] vij ls'ku U;k;k/kh'k] dze&17] t;iqj egkuxj } kjk QkStnkjh fuxjkuh la[;k&178@2018¼1977@2018½ esa ikfjr vkns'k fnukad 31- 01-2019 ls O;fFkr gksdj is'k dh xbZ gS] ftlds }kjk ;kph&vfHk;qDr dh vksj ls izLrqr fuxjkuh vLohdkj dj fopkj.k U;k;ky; }kjk ;kph&vfHk;qDr dh vksj ls izLrqr izkFkZuk i= varxZr /kkjk 245¼2½ n.M izfdz;k lafgrk dks [kkfjt djus ds vkns'k dh iqf\"V dh xbZ gSA fo}ku vf/koDrk ;kph&vfHk;qDr dh cgl lquh ,oa i=koyh dk voyksdu fd;k x;kA fo}ku vf/koDrk ;kph&vfHk;qDr dh nyhysa gSa fd bl ekeys esa ;kph&vfHk;qDr us vk;dj dh cdk;k jkf”k ds laca/k esa le>kSrk dj fy;k gSA le>kSrs ds mijkUr vkijkf/kd dk;Zokgh pyus ;ksX; ugha gS] fQj Hkh flQZ bl vk/kkj ij ;kph&vfHk;qDr dh vksj ls izLrqr izkFkZuk i= varxZr /kkjk 245¼2½ n.M (2 of 3) [CRLMP-4387/2019] izfdz;k lafgrk [kkfjt dj fn;k x;k gS fd ;kph&vfHk;qDr ds fo:) fopkj.k U;k;ky; esa ifjokn is”k gksus ds ckn ;kph&vfHk;qDr us vk;dj le>kSrk vk;ksx ds le{k le>kSrs gsrq izkFkZuk i= is”k fd;k gS] tcfd fjdkMZ ds vuqlkj ;kph&vfHk;qDr }kjk le>kSrk is”k djus rd izlaKku ugha gqvk gSA flQZ ifjokn is”k djus ls ;g ugha ekuk tk ldrk fd ifjokn lafLFkr gks x;k gSA nksuksa U;k;ky;ksa us ekeys ij lgh rjhds ls fopkj ugha fd;k gSA ;kfpdk Lohdkj fd;s tkus ;ksX; gSA mUgksaus vius leFkZu esa fuEu U;kf;d n`’VkUr is”k fd;sA 1- MANU/UP/1610/2008 Rama Nath Vs. Special Chief Judicial Magistrate 2- (1964) 5 SCR 37 Jamuna Singh & Ors. Vs. Bhadai Shah 3- (2015) 9 SCC 609 S.R. Sukumar Vs. S. Sunaad Raghuram mijksDr nyhyksa ds lanHkZ esa orZeku ekeys ds U;k;iw.kZ fuLrkj.k gsrq vk;dj vf/kfu;e dh /kkjk 245,p lqlaxr gS] tks fuEu izdkj gS % 245H. Power of Settlement Commission to grant immunity from prosecution and penalty (1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 245C has cooperated with the Settlement Commission in the proceedings before- it and has made a full and true disclosure of his income and the manner in which such income has been derived, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860 ) or under any other Central Act for the time being in force and also 2 (either wholly or in part)] from the imposition of any penalty under this Act, with respect to the case covered by the settlement: [Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 245C.] mijksDr izko/kkuksa ls Li’V gS fd le>kSrk vk;ksx }kjk fu/kkZfjr “krksZa dh iwfrZ gksus ij vfHk;kstu ls vfHkeqfDr iznku dh tk ldrh gSA bl ekeys esa dqN “krksZa ds lkFk ;kph&vfHk;qDr dks vfHk;kstu ls vfHkeqfDr iznku dh xbZ gS] (3 of 3) [CRLMP-4387/2019] ysfdu Lohd`r :i ls vk;dj foHkkx dh vksj ls dfFkr vfHkeqfDr ds vk/kkj ij vfHk;kstu okil ysus ds fy;s dksbZ vkosnu ugha fd;k x;k gSA ,slh fLFkfr esa fopkj.k U;k;ky; }kjk vk;dj foHkkx ds izkFkZuk i= ds vHkko esa ;kph&vfHk;qDr ds izkFkZuk i= ij vfHk;kstu lekIr fd;k tkuk fof/kiw.kZ ugha gSA mijksDr ds vykok ;g Hkh Lohd`r fLFkfr gS fd bl ekeys esa vk;dj foHkkx dh vksj ls fopkj.k U;k;ky; esa ifjokn is”k gksus ds ckn vk;dj le>kSrk vk;ksx ds le{k le>kSrs ds fy;s dk;Zokgh lafLFkr dh xbZ gSA ,slh fLFkfr esa vk;dj vf/kfu;e dh /kkjk 245&,p ds ijUrqd ds izko/kkuksa ds vuqlkj Hkh ;kph&vfHk;qDr ds i{k esa vfHkeqfDr fn;k tkuk vuqKs; ugha gSA fo}ku vf/koDrk ;kph&vfHk;qDr }kjk izLrqr mijksDr U;kf;d n`’VkUr Rama Nath Vs. Special Chief Judicial Magistrate esa izfrikfnr fof/kd fLFkfr ds lanHkZ esa dksbZ fookn ugha gS] ysfdu bl ekeys esa vfHk;kstu ls vfHkeqfDr ds lanHkZ esa vf/kjksfir “krksZa dh iwfrZ gksus dk rF; gh Li’V ugha gSA vk;dj foHkkx dh vksj ls vfHk;kstu okil ysus ds fy;s dksbZ izkFkZuk i= Hkh izLrqr ugha fd;k x;k gSA ,slh fLFkfr esa mDr U;kf;d n`’VkUr ls ;kph&vfHk;qDr dks dksbZ lgk;rk ugha feyrh gSA ;g lgh gS fd izlaKku fy;k tkuk rHkh ekuk tkrk gS] tc lacaf/kr U;k;ky; }kjk ifjokn ij fopkj dj fy;k x;k gks] ysfdu bl ekeys esa vk;dj vf/kfu;e dh /kkjk 245 ds ijUrqd ds izko/kkuksa ds vUrxZr izlaKku fy;s tkus dh iwoZ “krZ ugha gS] cfYd flQZ vfHk;kstu lafLFkr gksuk gh i;kZIr gSA fuf”pr :i ls ifjokn is”k gksrs gh vfHk;kstu dk;Zokgh lafLFkr gks tkrh gSA ifjokn ij izlaKku fy;s tkus dh iwoZ “krZ bu izko/kkuksa ds vUrxZr vko”;d ugha gSA bu igyqvksa ij vkyksP; vkns”kksa esa lE;d rjhds ls fopkj fd;k x;k gSA bu gkykr esa bl laca/k esa izLrqr mijksDr U;k; n`’VkUrksa Jamuna Singh & Ors. Vs. Bhadai Shah & S.R. Sukumar Vs. S. Sunaad Raghuram ls ;kph&vfHk;qDr dks dksbZ lgk;rk ugha feyrh gSA mijksDr foospu ds QyLo:i vkyksP; vkns”kksa esa dksbZ =qfV ;k voS/krk ugha gSA ifj.kker% izLrqr ;kfpdk ,rn~}kjk [kkfjt dh tkrh gSA (SATISH KUMAR SHARMA),J Pradeep Thawani /01 "