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Tax Publishers Paraminder Singh Kalra v. CIT [W.P. (Crl.) No. 3486/2018 & Crl. M.A. No. 47373/2018, dt. 24-11-2020] : 2020 TaxPub(DT) 5002 (Del-HC) Clubbing of individual criminal complaints under sections 276-D/276-C/277 on same material and offence *Facts:* Arising out of exchange of information from Swiss authorities, assessee a Director in one Consortium Securities Pvt. Ltd. was found to be holding a HSBC Bank account in Zurich which was not declared in the tax return. Search operations were accordingly initiated and three different criminal proceedings were launched on the assessee; basis being holding the said offshore bank account and it not being declared. When the complaints came up for trial, assessee pleaded that the three different complaints be clubbed and tried as one they were for the same offence before the trial Court. This was dismissed by the trial Court. Assessee went in appeal to the Delhi High Court by a writ. Held in favour of the assessee that the offence was one and the same and it cannot be said that there were three different complaints for three different years. So the request of the assessee must have been heeded. Accordingly the trial Court order was set aside and it was instructed to club all the three complaints and then try the case de novo.

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Paraminder Singh Kalra v. CIT [W.P. (Crl.) No. 3486/2018 & Crl. M.A. No. 47373/2018, dt. 24-11-2020] : 2020 TaxPub(DT) 5002 (Del-HC)

Clubbing of individual criminal complaints under sections 276-D/276-C/277 on same material and offence

Facts:

Arising out of exchange of information from Swiss authorities, assessee a Director in one Consortium Securities Pvt. Ltd. was found to be holding a HSBC Bank account in Zurich which was not declared in the tax return. Search operations were accordingly initiated and three different criminal proceedings were launched on the assessee; basis being holding the said offshore bank account and it not being declared. When the complaints came up for trial, assessee pleaded that the three different complaints be clubbed and tried as one they were for the same offence before the trial Court. This was dismissed by the trial Court. Assessee went in appeal to the Delhi High Court by a writ.

Held in favour of the assessee that the offence was one and the same and it cannot be said that there were three different complaints for three different years. So the request of the assessee must have been heeded. Accordingly the trial Court order was set aside and it was instructed to club all the three complaints and then try the case de novo.