Satyaban Roy vs State Of Jharkhand And Another ... ... ...
2024 Latest Caselaw 9209 Jhar

Jharkhand High Court

Satyaban Roy vs State Of Jharkhand And Another ... ... ... on 12 September, 2024

Author: Anubha Rawat Choudhary

Bench: Anubha Rawat Choudhary

                 IN THE HIGH COURT OF JHARKHAND AT RANCHI

                                Cr. Rev. No. 1380 of 2016

                Satyaban Roy                                  ...      ...      Petitioner
                                        Versus
                State of Jharkhand and Another ...          ...        Opposite Parties

                                          And
                                Cr. Rev. No. 1495 of 2016

                Satyaban Roy                                  ...      ...      Petitioner
                                        Versus
                State of Jharkhand and Another ...          ...        Opposite Parties

                                          And
                                Cr. Rev. No. 1497 of 2016

                Satyaban Roy                                  ...      ...      Petitioner
                                        Versus
                State of Jharkhand and Another ...          ...        Opposite Parties
                                        ---

CORAM :HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY

---

                For the Petitioner        : Mr. Tarun Kumar, Advocate
                For Income Tax Deptt.     : Mr. Anurag Vijay, Standing Counsel
                                          : Mr. Om Prakash, Advocate
                                          : Mr. Srijan Pandey, Advocate
                For the State             : Mr. P.D. Agarwal, Spl. PP
                                          ---

13/12.09.2024         Learned counsel for the parties are present.

2. Learned counsel for the opposite party- Income Tax Department has placed the judgments passed by both the learned Courts. It appears that the petitioner has been convicted as an abetter.

3. However, from the perusal of the records of this case, only two circumstances are there against the petitioner; first, he did not respond to the notice issued to him by the Income Tax Department and the second , in the show-cause reply filed by the assessee it was stated that everything was done at the instance of the petitioner. The fact remains that the assessee never deposed before the Court.

4. This Court is of the prima facie view that on the basis of the aforesaid two circumstances, the petitioner could not have been convicted for abetment of offence.

5. Learned counsel for the Income Tax Department has submitted that the assessee did not depose as a witness as the assessee is an accused in the same offence. The assessee claims to have acted pursuant to the abetment by the petitioner. However, the learned counsel prays for time to seek instructions and submits that the matter be posted in the next week.

6. Post Cr. Rev. No. 1380 of 2016 on 20th September 2024 for further hearing in the supplementary cause-list.

7. At this, the learned counsel for the petitioner submits that there are similar cases against the petitioner which are listed today i.e., Cr. Rev. No. 1495 of 2016 and Cr. Rev. No. 1497 of 2016.

8. Post Cr. Rev. No. 1495 of 2016 and Cr. Rev. No. 1497 of 2016 also on 20th September 2024 in the supplementary cause-list.

(Anubha Rawat Choudhary, J.) Pankaj