A.K.ROOPANWAL,J. - (1.) AS all the above applications under Section 482, Cr.P.C. have the same question for decision, hence, these are being decided together.
(2.) BY means of Application No. 13189/87 a request has been made for quashing the entire criminal proceedings of Complaint Case No. 3255/87. Application No. 13190/87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 3253/87. Application No. 13191 /87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 3256/87. Application No. 13192/87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 4287/87. Application No. 13193/87 has been moved for quashing the entire criminal proceedings of Complaint Case No. 3252/87. It appears from the facts of the case that the applicant was an assessee of the Income -tax Department during the assessment years mentioned in the complaints which are the subject -matter of these petitions. He filed the income -tax returns for the assessment years 1968 -69, 1972 -73, 1973 -74, 1974 -75, 1975 -76. These returns were verified by the accused Rama Nath as karta of Hindu Undivided Family Sri Badri Das Kailash Nath. These returns were found to be untrue on the basis of the search and seizure operation conducted under Section 132(1) of the Income -tax Act at the business and residential premises of the applicant in which huge cash, ornaments and documents were recovered. The applicant went before the Settlement Commission on 13 -4 -1982 and the Settlement Commission decided the matter vide order dated 10 -8 -1983. Commission directed the Income -tax Department to raise demands as per its directions given in the order dated 10 -8 -1983. The Settlement Commission also granted immunity to the applicant from prosecution under the Income -tax Act.
(3.) THE Income -tax Department determined the income as per directions of the Settlement Commission and raised demand of income -tax and interest but this demand was not fulfilled. Therefore, the penalty was imposed against the applicant. The orders of imposing penalty under Section 221 of the Income -tax Act were challenged by the applicant before the Commissioner of Income -tax in which partial relief was given to him by the Commissioner of Income -tax vide its order dated 22 -2 -1989. The order of the Commissioner, Income -tax dated 22 -2 -1989 was challenged by the Income -tax Department before the Income -tax Appellate Tribunal and the Tribunal dismissed the appeals of the department. Thereafter, the matter was taken to the Supreme Court of India by the Income -tax Department from where also no relief was granted to the department.;