JUDGMENT :

Robin Phukan, J.

Heard Mr. V. Rajkhowa, learned counsel for the petitioners. Also heard Mr. J. Chopra, learned Standing Counsel appearing for the respondent in Income Tax department.

2. By this common judgment and order, it is proposed to dispose of three criminal petitions being, (i) Crl. Petition No. 896 of 2022, (M/s Flamingo Breweries Pvt. Ltd. & 2 Others vs.Income Tax Department), (ii) Crl. Pet. No. 165 of 2022 (Sanju Phangcho -vs. Income Tax Department, (iii) Crl. Pet. No. 168 of 2022, (Bijoy Phangcho vs.- Income Tax Department), for quashing and setting aside the C.R Case No. 1103C of 2019, C.R Case No. 1099^C/2019 & C.R Case No. 1100^C/2019, under Section 276D/277 of the Income Tax Act, 1961, pending against them in the Court of learned Judicial Magistrate First Class, Kamrup (M), Guwahati, instituted by the respondent herein these petitions, pursuant to the same Assessment Order, dated 21.12.2018, being Order No. ITBA/AST/S/144/2018-19/1014486281(1), passed by the respondent No.1, as a common question of law is involved in all the three petitions and also being the parties involved are same in all the three petitions.

3. It is to be noted here that in Crl. Petition No. 896 of 2022, under Section 482 of the Code of Criminal Procedure, 1973, three petitioners, namely: (i) M/S Flamingo Breweries Private Limited, (ii) Shri Sanju Phangsho and (iii) Shri Bijoy Phangsho have prayed for quashing the C.R Case No. 1103^C of 2019, pending against them. And in Crl. Petition No. 165/2022, the petitioner, namely, Shri Sanju Phangsho has prayed for quashing and setting aside the C.R Case No. 1099^C/2019, pending against him and in Crl. Petition No. 168/2022, the petitioner, namely, Shri Bijoy Phangsho, has prayed for and quashing and setting aside the C.R Case No. 1100^C/2019, pending against him. All the three cases are registered under Sections 276D/277 of the Income Tax Act, 1961, pursuant to the same Assessment Order No. ITBA/AST/S/144/2018-19/1014486281(1), dated 21.12.2018, are pending in the Court of learned Judicial Magistrate First Class, Kamrup (M), Guwahati.

4. The background facts leading to filing of the present petitions are briefly stated as under: -

“The petitioner No. 1 is a Private Limited Company, registered under the Companies Act, 1956, bearing Registration No. 07898 of 2005- 2006, which deals with the business of Indian Made Foreign Liquor bonded (Wholesale) warehouse, in the district of Karbi Anglong and the petitioner Nos. 2 and 3 are the Directors of the said company.

The other Directors of the said company are Smt. Joyshree Phangcho, wife of Sanju Phangcho, and Smt. Narola Aier, wife of Sri Bijoy Phangcho, who are only shareholding Directors and not involved in day-to-day operations of the business.

The assessee company (hereinafter referred to as ‘assessee’) filed its return of income tax for the Assessment Year 2016-17 on 17.10.2016, declaring total income of Rs. 8,01,508/-. Then the respondent had selected the case for scrutiny and assessment under Section 144/143(3) of the Income Tax Act, 1961 (hereinafter as Act) was completed on 21.12.2018, determining the taxable income at Rs. 35,66,191/- against declared income of Rs.8,01,508/.

The respondent herein had found the assessee remained partly non-compliant to all the statutory notices and show-cause notices, served upon it. Further he found discrepancies in the balance sheet, and P&L A/C vis-à-vis notes on financial statement, as the assessee was asked to provide explanation. But, the assessee remain non- compliant. The Assessing Officer, therefore, rejected books of account of the assessee.

The respondent had also found that the above assessee has made a willful attempt to evade tax by not disclosing its actual income to Income Tax Department, particularly when the assessee were fully aware of its income. Also, the assessee failed to produce correct accounts and documents willfully by not complying with statutory notices issued and served on it."

5. Thereaft