Compliance with notice under Section 148 of the Income Tax Act amounts to deemed compliance with Section 139, rendering penal provisions under Sections 276 (C) and 277 inapplicable.

JUDGMENT :

(Anil Kumar Choudhary, J.) :

Heard the parties.

2. This criminal miscellaneous petition has been filed invoking the jurisdiction of this Court under Section 482 Cr.P.C. with a prayer to quash the entire criminal proceeding arising out of C.O. Case No.14 of 2019 registered involving the offences punishable under Section 276 (C) and 277 of the Income Tax Act as well as the order dated 10.06.2022 by which the learned Judicial Magistrate-1st Class, Dhanbad fixed the case for framing of the charge and also the order dated 27.06.2022 by which charge has been framed against the petitioner for having committed the offences punishable under Section 276 (C) and 277 of the Income Tax Act.

3. The brief fact of the case is that the petitioner being an employee of B.C.C.L. filed his two income-tax returns for the assessment year 2013-14. The first return was filed manually on 02.08.2013 disclosing his total taxable income at Rs.4,78,036/- and no refund was claimed against Tax Deducted at Source (T.D.S) of Rs.28,638/- before the Income Tax Department and thereafter, the petitioner made statement on solemn affirmation in verification portion of the said income-tax return to the effect that whatsoever income shown in the said return and annexure as well as statement accompanying it are true and correct. The second return for the same assessment year was filed by the petitioner electronically on 21.05.2014 showing total taxable income of Rs.1,35,260/- and claimed a refund of Rs.28,638/- against the said TDS and the accused also made statement on solemn affirmation in verification portion of the said return. The case of the accused was reopened under Section 147 of the Income Tax Act. The statement on oath under Section 131 of the Income Tax Act, 1961 was recorded on 12.07.2017. The accused/petitioner accepted his guilt and thereafter the Assessing Officer after hearing the accused at length completed the scrutiny assessment on 13.10.2017 on total income of Rs.4,78,040/-. A show-cause notice was issued by the Assessing Officer on 21.02.2018. The petitioner filed his submission before the Assessing Officer. It was found by the Assessing Officer that the petitioner has concealed his true income and has filed his Income Tax return for the relevant assessment year 2013-14 by furnishing inaccurate particulars of the income, hence, Section 276 (C) and 277 of the Income Tax is attracted and accordingly on the basis of the written complaint filed by the Income Tax Officer concerned, C.O. Case No.14 of 2019 was registered in the court of Presiding Officer, Economic Offences at Dhanbad and the learned Presiding Officer has also taken cognizance and subsequently charge was framed.

4. Learned counsel for the petitioner submits that pursuant to the sanction by the competent authority the case was filed against the petitioner. It is next submitted that the petitioner filed income-tax return manually on 02.08.2013 disclosing his total income to be Rs.4,78,036/- and the petitioner again filed income-tax electronically on 21.05.2014 disclosing his income to be Rs.1,35,260/-. Both the returns were filed in respect of the assessment year 2013-14. The petitioner received notice under Section 148 of the Income Tax Act and has accepted the total amount of annual income to be Rs.4,78,036/- and also deposited Rs.35,440/- and the same has been accepted by the Department. It is next submitted that once the notice under Section 148 of the Income Tax Act is received and the same has been complied with; it is deemed that Section 139 of the Income Tax Act has been complied with and the petitioner has also paid the penalty amount imposed upon and discharged his liability. It is further submitted that once the notice has been complied with; there was no occasion to file a complaint under Section 276 (C) and 277 of the Income Tax Act. To buttress his submission, learned counsel for the petitioner relies upon the judgment of a co-ordinate Bench of this Court in the case