Court held that the three complaints in fact were a part of the same transaction. The first complaint had been filed on the assumption that the petitioner was holding an undisclosed foreign account and the two subsequent complaints were to arrive at a figure to meet the ingredients of the first offence. The material on record revealed that the allegations, documents and nature of evidence were the same in all the three complaints. In these circumstances, it would be in the interest of justice to have a common trial for all the three complaints.
Paraminder Singh Kalra v. CIT (2020) 429 ITR 577/196 DTR 433/ (2021) 318 CTR 211 / 279 Taxman 316(Delhi)(HC)
S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Trail for more than one offence-Offences and Prosecution-Undisclosed foreign asset-Three different complaints based on same transaction- Single prosecution to be conducted. [Code of Criminal Procedure, 1973, S.220,300, Constitution of India, Art .20(3), Indian Penal Code, S.71, General Clauses Act, S.26]