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Criminal Miscellaneous Application No. 652 of 1974, decided on 2nd November 1975.

‑‑ S. 561‑A read with Income‑tax Act, (XI of 1922), Ss. 51 & 52‑‑ Quashment of proceedings‑Assessment order on basis of which criminal proceedings under Ss. 51 & 52 of Income‑tax Act instituted against applicant set aside by Income‑tax‑Appellate Tribunal and case remanded to Income:‑tax Officer for making de novo assessment‑Criminal proceedings against applicant. held. unwarranted and quashed, in circumstances.‑[Quashment of Proceedings].

1975 P Cr. L J 638 eel.

Mohd. Maqsood for Appellant.

Syed Ansar Hussain for Respondent No. 1.

Nemo for the State.

Dates of hearing : 27th and 28th August 1975.

This is an application under section 561‑‑N, Cr. P. C. for quashment of the proceedings instituted against the applicant in the Court of Special Judge (Customs & Taxation) Karachi.

The applicant being an assesses filed his Income‑tax return for the year 1971‑72 before the Assistant Income‑tax Officer who on scrutiny of the return found that the applicant assessee had concealed the particulars of his income and filed inaccurate particulars inasmuch as, he had purchased one plot for Rs. 46,000 from the separate account maintained by him in the name of F. S. Industries which in fact was owned by him and accordingly passed the assessment order and after obtaining the requisite sanction from the authority, filed a complaint against the applicant under sections 51 and 52 of the Income‑tax Act. Being aggrieved, the applicant has filed this application for quashment of the criminal proceedings instituted on the basis of the complaint.

Mr. Mohammad Maqsood, learned counsel for the applicant, contended that the criminal proceedings instituted against the applicant were not warranted in law inasmuch as, the assessment order on the basis of which the above criminal proceedings were instituted against the applicant was set aside by the Income‑tax Appellate Tribunal, Karachi Bench by its order dated 18‑2‑1972 and the matter was remanded to the Income‑tax Officer for making de novo assessment in the light of the observations made by the tribunal in its order.

The contention of the learned counsel is well‑founded. Indeed, Mr. Ansar Husain admitted that the assessment order for the year 1971‑72 on the basis of which the complaint was filed against the applicant was set aside and the matter was remanded to the Income-tax Officer for fresh assessment Such being the case, the criminal proceedings against the applicant are indeed unwarranted and have to he quashed. In this respect, Mr. Ansar Hussain very fairly referred to the case reported in 1972 P Cr. L J, 638 decided by the Single Bench of this Court wherein in the identical circumstances, the criminal proceedings against the assessee were quashed.

For the aforesaid reasons, the proceedings against the applicant are quashed and this application is allowed.

Proceedings quashed.

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