1. The above two Petitions under Section 482 Cr.P.C. read with Article
227 of the Constitution of India have been filed for quashing of Criminal
Complaint No.516654/2016 and Complaint No. 516655/2016 under Section
276-C(1) and 277-A Income Tax Act, 1961 for the Assessment Year 2015-
16 and Order dated 14.09.2017 passed in Criminal Revision Petition
No.407/2017 of learned ASJ upholding the Order of framing of Charge
dated 28.06.2017 passed by learned ACMM.
2. Briefly stated, a search and seizure action under Section 132 Income
Tax Act, 1961, on the basis of Warrants of Authorization issued by Director
of Income Tax (INV)-1, Delhi, was conducted on 13.06.2014 at the premises
of Petitioner/Raj Kumar Kedia at P-12, Hauz Khas Enclave, Second Floor,
New Delhi and some incriminating documents were seized. The search
action commenced on 13.06.2014 and concluded on 17.06.2014.
Panchnama was prepared on the spot in respect of search and seizure action
carried out in the aforesaid premises.
[ad_1]
Source link