{"id":2382,"date":"2018-09-14T13:32:01","date_gmt":"2018-09-14T13:32:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/m-a-zahid-v-acit-2018-257-taxman-137-karn-hc\/"},"modified":"2019-05-21T01:19:45","modified_gmt":"2019-05-21T01:19:45","slug":"m-a-zahid-v-acit-2018-257-taxman-137-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-a-zahid-v-acit-2018-257-taxman-137-karn-hc\/","title":{"rendered":"M .A. Zahid. v. ACIT (2018) 257 Taxman 137\/ 303 CTR 835\/ 168 DTR 313 \/( 2019) 412 ITR 135 (Karn)( HC)"},"content":{"rendered":"<p>Assessee, apprehending his arrest pursuant to notice under rule 73 of Schedule II having been issued for recovery of tax dues\u00a0approached sessions judge for grant of anticipatory bail, which was rejected.\u00a0 On appeal to High Court under S. 438 of Cr.P.C.\u00a0 dismissing the petition the Court held that \u00a0by issuance of notice under rule 73 of the Second Schedule of the Income -tax Act, the assessee is not accused of committing any non-bailable offence and the said notice does not give rise to any apprehension of immediate arrest so as to invoke the jurisdiction of the Sessions Court or High Court under section 438. Both the constituents of section 438 are not attracted to the facts of this case. As a result, it is held that the petition under section 438 of Cr.P.C. is not maintainable.\u00a0 Court also observed that <strong>\u00a0<\/strong>offence under S. 276C has to be classified as a non-bailable offence, but in instant case tax liability of assessee under S. 276C had already been adjudicated and certificate under section 222 had been issued and notice under rule 73 was issued for recovery of tax dues under S. 222 therefore assessee&#8217;s reliance on S. 276C was totally misplaced and held that\u00a0 attempt of assessee interlinking these two different proceedings was an attempt to mislead Court.( AY. 2007 -08 , 2009 -10, 2010 -11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 222 : Collection and recovery &#8211; Certificate to Tax Recovery Officer \u2013 Arrest- Notice under rule 73 of Schedule II having been issued for recovery of tax dues  did not give rise to any apprehension of immediate arrest-Petition under S. 438 of Cr.P.C. against said show-cause notice would not be maintainable. [ S. 276C, Cr .P.C. S.438 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2382","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Cq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2382"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2382\/revisions"}],"predecessor-version":[{"id":5498,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2382\/revisions\/5498"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}