Withdrawn first complaint and filed fresh complaint after 1 year
santosh
(Querist) 05 September 2012
This query is : Resolved
An ITO had lodged complaints with PSI u/s.109,177,192,196,417,420,463,464,465 &468 in Mar 2010 for filing false returns of income and obtaining refunds after the said refunds were repaid in the month of Nov 2009 and no charge sheet has been filed so far as most of the allegations are false. On the same grounds the ITO has filed another prosecution case to the court u/s.277 and 278 of the IT Act.on Feb 2011 and withdrawn the case filed u/s 277,278 and again filed fresh complaint on same grounds after 1 year i.e. Aug 2012 .As per the Supreme Court Dicta no second innings is permissible. Kindly advise on what should be our next step. Does it hold good in law?Should we approach the Hon'ble High court for quashing of the same? This clearly shows the high handedness of the IT Dept and Police Dept to cause intentional harassment. How to overcome this complication!
Guest
(Expert) 27 January 2013
One complaint cannot be basis of subsequent complaint, that's the simple analogy. If that has taken place as it appears from your query, kindly file quashing proceedings before High Court as that's the only remedy available to you.
