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2019 DIGILAW 556 (JHR)

Shashi Bhushan Prasad Singh v. State of Jharkhand

2019-02-26

RAJESH SHANKAR

body2019
JUDGMENT : I.A. No. 2033/2019 1. The present interlocutory application has been filed on behalf of the petitioner praying for extension of the interim order dated 22.03.2003/for granting an interim order staying further criminal proceeding in Complaint Case No. 12/1997. 2. The present petition has been filed for quashing the order dated 20.06.1997 passed by the Special Judge, Economic Offence, Ranchi in Complaint Case No. 12/1997 whereby cognizance for the offences under Sections 276C & 277 of the Income Tax Act, 1961 has been taken against the petitioner. The present case relates to the assessment year 1996-97. 3. At the very outset, learned counsel for the petitioner submits that an appeal being I.T.A. No. 263/2018 preferred against the order dated 15.05.2018 passed by the Commissioner of Income Tax (Appeal), Ranchi is pending before the Income Tax Appellate Tribunal, Circuit Bench, Ranchi. The present interlocutory application has been filed in the light of the order dated 28.03.2018 passed by the Hon’ble Supreme Court in the case of Asian Resurfacing of Road Agency Pvt. Limited & Anr. Vs. Central Bureau of Investigation (Cr. Appeal No. 1375-1376 of 2013 and analogous cases) praying inter alia for extension of interim order dated 22.03.2003 or in alternative for granting an interim order staying the criminal proceeding in Complaint Case No. 12/1997 till finalisation of the assessment proceeding, which is the basis of launching the instant criminal proceeding. 4. Heard learned counsel for the parties. 5. On perusal of the record, it appears that a Bench of this Court while admitting the case for hearing and providing time to the O.P.No.2 to file counter affidavit vide order dated 22.03.2003, had stayed further proceeding of Complaint Case No.12/1997, pending in the Court of the Special Judge, Economic Offence, Ranchi. Admittedly, an appeal being I.T.A. No. 263/2018 filed by the petitioner against the order dated 15.05.2018 passed by the Commissioner of Income Tax (Appeal), Ranchi, is pending before the Income Tax Appellate Tribunal, Circuit Bench, Ranchi. 6. Considering the said fact, the effect of the interim order dated 22.03.2003 passed by a coordinate Bench of this Court is hereby extended till disposal of I.T.A. No. 263/2018 by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi . 7. The present interlocutory application stands disposed of. Cr.M.P No. 316 of 2003 8. 6. Considering the said fact, the effect of the interim order dated 22.03.2003 passed by a coordinate Bench of this Court is hereby extended till disposal of I.T.A. No. 263/2018 by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi . 7. The present interlocutory application stands disposed of. Cr.M.P No. 316 of 2003 8. Learned counsel for the O.P.No.2 is at liberty to mention this case after disposal of I.T.A. No. 263/2018 by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi.