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M/S Khajana Textiles Pvt. Ltd ... vs Union Of India Thru. Income Tax ...
2022 Latest Caselaw 848 MP

Citation : 2022 Latest Caselaw 848 MP
Judgement Date : 18 January, 2022

Madhya Pradesh High Court
M/S Khajana Textiles Pvt. Ltd ... vs Union Of India Thru. Income Tax ... on 18 January, 2022
Author: Anil Verma
                                                                      1
                                     HIGH COURT OF MADHYA PRADESH : BENCH AT INDORE
                                                     Criminal Revision No.3301/2021
                                M/s. Khajana Textiles Pvt. Ltd. th. Gopi Agrawal & Another V/s. Union of India

                                Indore, Dated:- 18/01/2022

                                        Shri Vinay Sarraf, learned Senior Counsel along with Shri

                                Madhav Khandelwal, learned counsel for the petitioners.

                                        Ms. Veena Mandlik, learned counsel for the respondent.

1. IA No.900/2022, which is an application for taking additional

documents on record is taken up.

2. All the produced documents are relevant for the proper

adjudication of the matter, therefore, application is allowed and the

documents are taken on record.

3. Both the parties are heard on IA No.205/2022, which is an

application under Section 397(1) of the Cr.P.C. for suspension of

sentence and grant of bail.

4. Learned counsel for the petitioner contended that the petitioner

has surrendered and has taken into custody. All the outstanding duty

amount has been deposited by the petitioner. Petitioner has been

convicted under Section 276(c) and 277 of Income Tax Act, 1961 and

sentenced to one year's R.I. with fine of Rs.5,000/- and in default of

payment of fine to undergo one month's additional R.I. He submits

that final conclusion of revision is likely to take sufficient long time.

He has deposited the fine amount. He submits that petitioner was on

bail during trial and he did not misuse the liberty given to him. The Signature Not Verified SAN

Digitally signed by NEERAJ SARVATE Date: 2022.01.19 15:17:54 IST

HIGH COURT OF MADHYA PRADESH : BENCH AT INDORE Criminal Revision No.3301/2021 M/s. Khajana Textiles Pvt. Ltd. th. Gopi Agrawal & Another V/s. Union of India

petitioner is suffering from several medical causalities and has

undergone treatment and surgeries from 31.10.21 till now and surgery

for removal of Gallbladder is suggested by the Doctor. Under these

circumstances, counsel for petitioner prays for suspension of

execution of jail sentence and grant of bail to the petitioner during

pendency of the revision.

5. Per contra, learned counsel for the Union of India opposes the

application and prays for its rejection by submitting that petitioner

does not deserve for such liberty.

6. Perused all the relevant documents as well as the judgment

passed by the trial Court.

7. Considering all the facts and circumstances of the case, nature

and gravity of offence and also taking note of the fact that petitioner

has been convicted under Section 276(c) and 277 of Income Tax Act,

1961 and sentenced to one year's R.I. with fine of Rs.5,000/-, he was

on bail during trial and he did not misuse the liberty given to him. The

petitioner is suffering from various medical causalities and his major

surgery for removal of Gallbladder is due and final conclusion of

revision is likely to take sufficient long time, without commenting on

merits, I deem it proper to allow the application for suspension of

sentence and grant of bail.

Signature Not Verified SAN

Digitally signed by NEERAJ SARVATE Date: 2022.01.19 15:17:54 IST

HIGH COURT OF MADHYA PRADESH : BENCH AT INDORE Criminal Revision No.3301/2021 M/s. Khajana Textiles Pvt. Ltd. th. Gopi Agrawal & Another V/s. Union of India

8. It is directed that on deposition of fine amount (if already not

deposited) and also on furnishing personal bond of Rs.75,000/-

(Rupees Seventy Five Thousand Only) with one solvent surety in

the like amount to the satisfaction of the trial Court for his appearance

before this Court/Registry on 11th April, 2022 and on all other

subsequent dates, as may be fixed by the Registry in this behalf, the

execution of substantive jail sentence imposed on the petitioner shall

remain suspended, till final disposal of this revision.

9. IA stands disposed off.

C.c. as per rules.

(ANIL VERMA) JUDGE ns

Signature Not Verified SAN

Digitally signed by NEERAJ SARVATE Date: 2022.01.19 15:17:54 IST

 
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