MANNA LAL JHALANI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The petitioner, Manna Lal Jhalani, is aggrieved by the order dated 30.11.2010 passed by the Additional Chief Judicial Magistrate (Economic Offences) Jaipur City, Jaipur whereby the learned Magistrate has framed charges against the petitioner for offences under Sections 276-C(1) and 277 of the Income Tax Act, 1961 (for short, 'the Act'). The petitioner is also aggrieved by the order dated 29.8.2012 passed by the Additional District Judge (Fast Track) No.6, Jaipur Metroplitan whereby the learned Judge has dismissed the revision petition filed by the petitioner, and has confirmed the order dated 30.11.2010.

(2.) The brief facts of the case are that the petitioner is a resident of Village Bansa, Tehsil Chomu, District Jaipur. He is a businessman by profession. On 25.9.1990, a search and seizure was carried out by the Income Tax Department under Section 132 of the Act. During the search, assets worth about Rs.40 Lacs were discovered and some valuables were also seized. The petitioner as an income tax assessee, surrendered Rs.38.53 Lacs during the course of search. The seized assets were retained by the Department under an order passed under Section 132(5) of the Act. Since as a result of the search incriminating documents and undisclosed assets were discovered, the assessment of the earlier years starting from the assessment year 1981-82 onwards were reopened and the assessments were finalized after the scrutiny of the seized documents. Since the petitioner was aggrieved by a large number of assessment orders passed for different years from 1981 till 1991, he has filed a series of appeals before the CIT(Appeals). However, the CIT(Appeals) had set aside the assessment orders and had remanded the case back to the Assessing Officer. Subsequently also the petitioner was aggrieved by the series of assessment orders dated 27.3.1996. Therefore, he again filed a series of appeals before the CIT(Appeals). The said appeals were decided by a common order dated 24.2.1998. Since the Department was aggrieved by the order dated 24.2.1998, it filed a series of appeals before the Income Tax Appellate Tribunal, and the assessee filed his cross-objections. By order dated 22.2.1999, the learned Tribunal not only dismissed the appeals filed by the department, but, most importantly, dismissed the cross-objections filed by the assessee for the year 1984-85. This case concerns the Assessment Year 1984-85.

(3.) Meanwhile, on 30.3.1996, the Assistant Income Tax Commissioner filed a complaint against the petitioner for offences under Sections 276-C(1) and 277 of the Act for the assessment year 1987-88. By order dated 30.11.2010, the learned Magistrate took cognizance against the petitioner for the said offences. Since the petitioner was aggrieved by the said order, he filed a revision petition before the learned Judge. However, by order dated 29.8.2012, the learned Judge dismissed the revision petition, as mentioned above. Hence, this petition before this court.