| Question And Answer | |
|---|---|
| Subject: | Draft application for order received from HC under Sec 482 of CRPC for quashing proceedings in lower court |
| Category: | Income-Tax |
| Querist: | CA KAMLESH JAIN |
| Answered by: | KSA Legal Chambers |
| Tags: | application for quashing, criminal proceedings, Prosecution |
| Date: | October 5, 2023 |
ITO HAS FILED PROCEEDING U/S 279 RWS 276 OF I T ACT IN LOWER COURT. CAN WE APPLY FOR QUASHING THE SAME TO HIGH COURT U/S 482 OF CRPC
IF YES, ANY DRAFT REQUESTING APPLICATION FOR THE SAME
-CA KAMLESH JAIN
+91-9820012145
Yes the asseessee can an make application under section. 482 of the Cr. P.C . in Ranveer Upadhyay v. State of Uttar Pradesh AIR 2022 / SCC 2044 reviewed the case law on the subject and reiterated that the power to quash criminal proceedings ought to be exercised sparingly and with circumspection . This power is only to be used in exceptional circumstances where the continuation of criminal proceedings would be abuse of the process of law or if even taken on face value , the complaint against the Accused person does not make out any offence against him . The Chamber of Tax Consultants have a published a publication titled “ Practical Guide to Income tax Practice” In the said publication one will find the Specimen for quashing the petition under section 482 of Cr.PC . ( Taxman Publication ) . You may get the copy from the Chamber of Tax Consultants or from the Taxmman