Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Code of Criminal Procedure 197 3: s.195 - Complaint by Deputy Director of IT against appellants-assesse |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Code of Criminal Procedure, 197 3: s.195 - Complaint by Deputy Director of IT against appellants-assessee for making false statements during search operations - Maintainability of - Trial court held that sufficient ground was made out against appellants to proceed under !PC - Quashing of complaint sought on the ground that as search operations were undertaken by the LT. Os of Nashik and Dhule, the complaint could not have been lodged by the Deputy Director of IT, Bhopal who was not the appellate authority in terms of s.195(4) - High Court declined to quash complaint - Held: Under IT Act, the Deputy Commissioner (Appeals) is designated to be the appellate forum from the orders as enumerated u/s.246(1) of the Act - Neither, by the hierarchy of the income tax authorities as listed in s.116 of the Act nor in the notification issued u/s.118, the Deputy Director of Income Tax is considered to be an appellate forum to which appeals from the orders/decisions of the I. T. Os./assessing officers would ordinarily lie within the meaning of s.195(4) of the Code - The statute does not suffer from casus omissus so as to recognise the Deputy Director of IT as an appellate forum - Deputy Director of IT Bhopal, therefore, cannot be construed to be an authority to whom appeal would ordinarily lie from the decisions/orders of the I. T. Os involved in the search proceedings so as to empower him to lodge the complaint in view of the restrictive preconditions imposed by s.195 - Doctrines/Principles - Doctrine of casus omissus. s.195 - Complaint by Deputy Director of IT, Bhopal against appellant-assessee for making false statements during search operations - Appellants husband and wife resident of Bhopal and Aurangabad - Search operation conducted by authorities under the IT Act at Bhopal and Aurangabad - Search at Aurangabadconducted by ITO, Nashik and ITO, Dhule - Appellants allegedly made false statements denying of having any locker in their names - Trial court held that sufficient ground was made out against . appellants to proceed under !PC - Issuance of summons - Quashing of complaint sought on the ground that since no part of the alleged offence was committed within territorial limits of Bhopal Court, it had no jurisdiction to entertain the complaint - High Court declined to interfere - Held: Appellants as assessees, had residences both at Bhopal and Aurangabad and had been submitting their income tax returns at Bhopal - The search operations were conducted simultaneously both at Bhopal and Aurangabad in course whereof allegedly the appellants, in spite of queries made, did not disclose that they in fact did hold a locker located at Aurangabad - They in fact denied to hold any locker, either individually or jointly - The search conducted simultaneously at Bhopal and Aurangabad has to be construed as a single composite expedition with a common mission - Having regard to the overall facts and the accusation of false statement made about the existence of the locker in such a ioint operation, it cannot be deduced that in the peculiar facts and circumstances, no part of the offence alleged had been committed within the jurisdictional limits of the Chief Judicial Magistrate, Bhopal - Income Tax Act, 1961 - ss.116, 118, 177 to 179 - Penal Code, 1860 - ss.191, 193, 200. |
Judge | Hon'ble Mr. Justice Amitava Roy |
Neutral Citation | 2016 INSC 640 |
Petitioner | Babita Lila & Another |
Respondent | Union Of India |
SCR | [2016] 7 S.C.R. 604 |
Judgement Date | 2016-08-31 |
Case Number | 824 |
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