{"id":144339,"date":"2002-02-13T00:00:00","date_gmt":"2002-02-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bandhu-machinery-p-ltd-vs-additional-chief-metropolitan-on-13-february-2002"},"modified":"2016-04-23T20:13:17","modified_gmt":"2016-04-23T14:43:17","slug":"bandhu-machinery-p-ltd-vs-additional-chief-metropolitan-on-13-february-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bandhu-machinery-p-ltd-vs-additional-chief-metropolitan-on-13-february-2002","title":{"rendered":"Bandhu Machinery (P) Ltd. vs Additional Chief Metropolitan &#8230; on 13 February, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Bandhu Machinery (P) Ltd. vs Additional Chief Metropolitan &#8230; on 13 February, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 123 TAXMAN 583 Delhi<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>This revision petition is directed against the judgment and order of the Addl. Chief Metropolitan Magistrate dated 22-2-2001, whereby the learned Magistrate has refused to drop proceedings initiated by the department under section 276C of the Income Tax Act, 1961 (hereinafter referred to as &#8216;the Act) on an application made by the petitioner. It is argued by the learned counsel for the petitioner that in penalty proceedings, the Tribunal has held that sufficient cause has been shown and sufficient evidence has been adduced to show that there has been no willful concealment and, consequently, the (sic) no penalty was imposable. The learned counsel for the petitioner further submit that in view of this finding of the Tribunal, no prosecution could be sustained. On the other hand, the learned counsel for the respondent department has drawn my attention to section 278E of the Act, where question of mens rea is left open to the assessed to be dislodged in defense.<\/p>\n<p>2. Having heard the learned counsels for the parties and in the facts and circumstance of the case, where the addition of Rs. 80,000 has become final vide an order of the Tribunal dated 20-7-1992. The adjudication in the penalty proceedings cannot be a binding on the criminal court. It must arrive at its own decision on an independent evaluation of evidence adduced before it and the assessed will have all opportunity under section 278E to dispel the presumption. In this view of the matter, I find no infirmity in the order under challenge.\n<\/p>\n<p>3. Crl. Revision No. 630 of 2001 is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Bandhu Machinery (P) Ltd. vs Additional Chief Metropolitan &#8230; on 13 February, 2002 Equivalent citations: 2002 123 TAXMAN 583 Delhi ORDER This revision petition is directed against the judgment and order of the Addl. Chief Metropolitan Magistrate dated 22-2-2001, whereby the learned Magistrate has refused to drop proceedings initiated by the department [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-144339","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bandhu Machinery (P) Ltd. vs Additional Chief Metropolitan ... on 13 February, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bandhu-machinery-p-ltd-vs-additional-chief-metropolitan-on-13-february-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bandhu Machinery (P) Ltd. vs Additional Chief Metropolitan ... on 13 February, 2002 - Free Judgements of Supreme Court &amp; 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