Vijay Jain Son Of Shri Tara Chand ... vs Union Of India
2021 Latest Caselaw 6380 Raj/2

                                               HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                           BENCH AT JAIPUR

                                               S.B. Criminal Miscellaneous (Petition) No. 6640/2021

                                    Vijay Jain Son Of Shri Tara Chand Jain,
                                                                                                          ----Petitioner
                                                                          Versus
                                    Union Of India
                                                                                                        ----Respondent

                                   For Petitioner(s)            :     Mr. Pradeep Kumar
                                   For Respondent(s)            :     Mr. Shyam Prasad Sharma, PP

HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Order 11/11/2021

Learned counsel for the petitioner submits that Income Tax

Appellate Tribunal, Jaipur Bench vide its judgment dated

23.09.2019 has held that there is no case of undisclosed income

in context to Section 271AAB. However, before the aforesaid

adjudication a criminal case was lodged as against the petitioner

under Section 276 (C)(1) of the Income Tax Act, 1961 wherein

cognizance has been taken and the proceedings are undergoing.

Learned counsel for the petitioner submits that once the income

has been held to be such which is not undisclosed income, there is

no occasion to continue with the criminal case.

Learned counsel relies on the judgment passed by the

Supreme Court in case of Radheshyam Kejriwal Versus State

of West Bengal and Anr. reported in (2011) 3 SCC 581.

Issue notice of the misc. petition as well as stay application,

returnable within four weeks.

In the meanwhile, further criminal proceedings on the basis

of cognizance order dated 06.04.2017 shall remain stayed.

(SANJEEV PRAKASH SHARMA),J NITIN /84

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