Case Law Details
Paraminder Singh Kalra Vs CIT (Delhi High Court)
The respondent/department preferred a criminal complaint being CC No.511538/16 (Old CC No.131/2014), under Section 276-D of the Income Tax Act on 28th February, 2015 against the petitioner. The respondent/ department also preferred two separate criminal complaints under Section 276-C (1) and Section 277 of the Income Tax Act being CC No. 528982/16 (Old CC No.157/4) and CC No.528983/16 (Old CC No.158/4) on 12th January, 2016. In this petition, the stand of the petitioner is that the respondent/department has preferred these complaints on the very same material, evidence, witnesses and documents and the allegation in all the three complaints are to a large extent word to word same.
It was submitted on behalf of the petitioner that it is laid down in law that if different cases are filed on same cause of action, ‘Doctrine of Issue Estoppel’ prevents second prosecution on the same sets of facts for which a person could be prosecuted. The petitioner relied upon decision of Hon’ble Apex Court in State of ‘Andhra Pradesh vs. Cheemalapati Ganeswara Rao & Anr., 1964 (3) SCR 297’ and a decision dated 9th February, 2016 of a Coordinate Bench Of this Court in ‘Chandni Srivastava Vs. CBI & Ors.’ to submit that allowing of several complaints on same cause of action would lead to re-appreciation of evidence several times on one issue of fact which is against the principle of “Doctrine of Issue Estoppel”. Hence, dismissal of impugned order of 30th June, 2018 passed by the learned trial court is sought and it is prayed that a common trial in all the three complaints be conducted.
The genesis of trial of three petitions before the trial court is the complaint bearing CC No.511538/16 (Old CC No.131/2014), under Section 276-D of the Income Tax Act dated 28th February, 2015 and the other two complaints rest on the same. Whether the petitioner is holding a foreign account or not is a matter of trial in the first complaint and the assumption that he holds an undisclosed foreign account, which forms basis of other two complaints, is also subject matter of trial.
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