SHILLONG: The court of chief judicial magistrate recently ordered to frame charges for prosecution under the Income Tax Act, 1961 against the director of Pegasus Hotels Private Ltd for the offence of not filing returns of the income for 2012-13.
The order came from the court while hearing a petition related to the matter.
There were three judicial pronouncements by the lower court after hearing the case.
The counsel for the accused persons observed that the complainant had filed the case in pursuant to the income tax assessment order on December 12, 2016 passed by the assessing officer, Income Tax circle, Shillong.
The counsel for the accused persons also said that on October 17, 2017 they had preferred a statutory appeal as provided under the Income Tax Act, 1961 before the appellate authority, namely the Commissioner of Income Tax (Appeals), Shillong against the assessment order of December 16, 2016 passed by the assessing officer, Income Tax circle, Shillong which was admitted and registered.
The counsel further submitted that the appeals were finally heard by CIT (Appeals), Shillong on November 30, 2017 who partly allowed the appeal and partly reversed the income tax assessment order.
The counsel for the accused persons also contended that with the appellate order on November 30, 2017 partly allowing the appeal, the cause of action for filing the complaint case has ceased to exist and the complaint’s case has been rendered infructuous.
It was also highlighted that even prior to passing of the appellate order, the income tax authorities on November 24, 2017, had deducted from the bank account Rs 86, 28,186, which is more than double the amount fixed by the appellate authority as payable and that the accused people were taking steps in this regard for refund of the excess amount deducted .
However, following the hearing, the court of chief judicial magistrate also ordered for framing of the charges against two more individuals, Dushyant Verma and Kamala Verma, in two similar cases under the Income Tax Act, 1961.
The charges will be framed on July 30.
