IT: Where respondent, a tax practioner, filed a return on behalf of assessee claiming refund, in view of fact that respondent had no role in preparing TDS certificates, complainant-ITO could not initiate criminal proceedings against him on ground that refund was wrongly claimed on basis of ingenuine TDS certificates
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[2015] 55 taxmann.com 281 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
T.D. Gandhi, Income-tax Officer
v.
Sudesh Sharma*
MEHINDER SINGH SULLAR, J.
CRM NOS. A- 1828, 1830, 1831, 1833, 1842, 1844, 1873 TO 1875, 1905 - MA OF 2014 & 70-MA OF 2015
FEBRUARY 9, 2015
Section 277A of the Income-tax Act, 1961 - Offences and prosecution - Falsification of books of account or documents etc. (False TDS certificates) - Assessment year 1988-89 - Respondent-accused, an advocate, was a tax practitioner - Main assessee, a Railway contractor, had engaged him for purpose of submission of his returns and supplied him requisite documents, including TDS certificates - Respondent filed return on behalf of main assessee and claimed a refund on basis of TDS certificates - Complainant-ITO opined that TDS certificates were not genuine and refund was wrongly claimed - He thus filed complaint against respondent-accused for commission of offences punishable under sections 418, 465, 468 and 471 of IPC - Trial Court dismissed said complaint - Whether since complainant-ITO had miserably failed to point out that respondent was liable for preparing false documents which were rather supplied to him by main assessee, Trial court was justified in dismissing complaint filed against him - Held, yes [Paras 13 and 14] [In favour of assessee]
■■■
[2015] 55 taxmann.com 281 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
T.D. Gandhi, Income-tax Officer
v.
Sudesh Sharma*
MEHINDER SINGH SULLAR, J.
CRM NOS. A- 1828, 1830, 1831, 1833, 1842, 1844, 1873 TO 1875, 1905 - MA OF 2014 & 70-MA OF 2015
FEBRUARY 9, 2015
Section 277A of the Income-tax Act, 1961 - Offences and prosecution - Falsification of books of account or documents etc. (False TDS certificates) - Assessment year 1988-89 - Respondent-accused, an advocate, was a tax practitioner - Main assessee, a Railway contractor, had engaged him for purpose of submission of his returns and supplied him requisite documents, including TDS certificates - Respondent filed return on behalf of main assessee and claimed a refund on basis of TDS certificates - Complainant-ITO opined that TDS certificates were not genuine and refund was wrongly claimed - He thus filed complaint against respondent-accused for commission of offences punishable under sections 418, 465, 468 and 471 of IPC - Trial Court dismissed said complaint - Whether since complainant-ITO had miserably failed to point out that respondent was liable for preparing false documents which were rather supplied to him by main assessee, Trial court was justified in dismissing complaint filed against him - Held, yes [Paras 13 and 14] [In favour of assessee]
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