SHAH RAMESHCHANDRA NIHALCHAND AND CO AND ORS vs S BOSE COMMISSIONER OF TAX 13 AND ANR

Judgment text excerpt

2-REVN-595-11-FI.DOCX rsk IN THE HIGH COURT OF JUDICATURE AT BOMBAY CRIMINAL APPELLATE JURISDICTION CRIMINAL REVISION APPLICATION NO.597 OF 2011 WITH CRIMINAL REVISION APPLICATION NO.595 OF 2011 WITH CRIMINAL REVISION APPLICATION NO.598 OF 2011 1. M/s. Shah Rameshchandra Nihalchand & Co. 2. Sushilkumar Kapoorchand Jain 3. Rameshkumar Kapoorchand Jain 4. Manojkumar Kapoorchand Jain Having address at 13, Memon Wada Road, Mumbai 400 003. … Applicants Versus 1. S. Bose Commissioner of Tax-13 Room NO.416, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai 400 020. 2. The State of Maharashtra … Respondents _____________________________________________________ Mr. Girish Kulkarni, Senior Advocate i/b Mr. M. G. Shukla, for Applicants in all Applications. None for Respondent No.1. Mr. A. R. Metkari, APP, for Respondent-State. _________________________________________________ _____ CORAM : Jitendra Jain, J. RESERVED ON : 17 JULY 2025 PRONOUNCED ON 18 JULY 2025 Page 1 of 15 2-REVN-595-11-FI.DOCX Judgment :- 1. The facts and the legal issues involved in these three Applications are identical and therefore, are disposed of by common order, by consent of the parties, by taking Criminal Revision Application No.597 of 2011 as a lead matter. 2. The present Application is filed challenging the order dated 18 November 2011 passed by the learned Sessions Judge whereby the order of learned Chief Metropolitan Magistrate rejecting Respondent No.1’s Application under Section 319 of the Criminal Procedure Code (Cr. P. C.) was set aside. 3. On 5 March 2012, none appeared for the Respondent- Commissioner of Income Tax. On 19 March 2012, also none appeared for the Commissioner of Income Tax-Respondent. On 2 April 2012, this Court noted the above absence of appearances on behalf of the Commissioner of In