IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Criminal Misc. No. M-29202 of 2008 Date of decision: 21st January, 2009 Rajiv Bajaj … Petitioner Versus Deputy Commissioner of Income Tax and others … Respondents CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Present: Ms. Radhika Suri, Advocate for the petitioner. Mr. Kapil Aggarwal, Advocate for Mr. K.K. Mehta, Senior Standing Counsel for respondents. KANWALJIT SINGH AHLUWALIA, J. (ORAL) Petitioner was summoned under Section 276(c)(1) and Section 277 of the Income Tax Act read with Section 420 IPC. Counsel for the petitioner has relied upon the order (Annexure P-4) passed by the Commissioner of Income Tax, Central Ludhiana, to say that petitioner has been absolved of any penalty or payment of tax. It has been further submitted that continuation of the proceedings in a complaint filed by the department is not only misuse and abuse of the process of law but is contrary to the mandate of law laid down in ‘G.L. Didwania and another v. Income-Tax Officer and another’ 1997 Income Tax Reporter 687. After issuance of the summons, next stage before the trial Court is for framing of the charge. Before that exercise is taken, petitioner may file an application for discharge before the trial Court, raising all the pleas, available to him under law. Application so filed, shall be dealt with on Criminal Misc. No. M-29202 of 2008 merits and decided by the Court before petitioner is to appear for framing of the charge. Accordingly, liberty is granted to the petitioner to file an application for discharge, before the trial Court. The trial Court shall decide the application on merits. On the date when the application is to be decided, personal appearance of the petitioner shall remain exempted. He will be represented by his counsel. With these observations, present petition is disposed off. [KANWALJIT SINGH AHLUWALIA] JUDGE January 21, 2009 rps 2