- (1.) CRIMINAL Miscellaneous Application No. 1467 of 1968 under Section 526 of the Criminal Procedure Code has been filed by Surinder Singh Kairon against the Commissioner of Incom-tax, Delhi. Criminal Miscellaneous Application No. 8-M of 1969 and Criminal Miscellaneous Application No. 9. M of 1969 have been filed under the same section by the Commissioner of Income-tax. Delhi against Surinder Singh Kairon. Surinder Singh Kairon in his application has prayed for the complaint cases filed by the Commissioner of Income-tax against him under Section 277 of the Income-tax Act, 1961 being transferred to some Court at Chandigarh. The Commissioner of Income-tax in his application, has prayed that the cases be transferred to the High Court.
(2.) THE facts leading to the making of these applications are as follows. On October 11, 1963, Surinder Singh Kairon, assessee-accused. filed a return pertaining to the assessment yeai 1962-63 showing income of Rs. 1,41,060. Enquiry in to the cases was held by the Inoome. tax Officer, Central Circle, Delhi. On March 1, 1965, the accused appeared and admitted that he bad not shown income of his two concern?, namely, National Motors and Elite Cinema. On March 6, 1965, he filed a revised return for Rs. 3,93,279. Assessment of the accused was made. Similarly, in the return pertaining to the assessment year 196364, the accused did not show full income from his business. Later on he filed revised return showing larger income. On July 27, 1966. two complaints under Section 277 of the Income-tax Act for making false statements in respect of his income in his said two returns were filed. Both these complaints were filed on behalf of the Commissioner of Income-tax. Delhi, against the accused. Attempts were made to effect service on the accused, but to no avail.
(3.) ON November 3, 1966, the accused made an application to the Commissioner of Income-tax under Section 279 of the Act for composition of the claim of assessment made against him. In that application, he referred to the pendency of the above referred to two complaints in the Court of Shri R. K. Shinghal. Thus he knew that the complaints were pending against him.;