Kharar developer gets 2-year RI for tax default

Tribune News Service

Chandigarh, May 31

Menace of crime in society is on the rise in an alarming manner. observing this, Dr Aman Inder Singh Sandhu, Chief Judicial Magistrate, has sentenced Radhey Soni, director, of M/S Soni Hi-Tech Builders Private Limited, Desu Majra, Kharar, to rigorous imprisonment for two years after convicting him under section 276C(2), read with Section 278B, of the Income Tax Act.

Rejecting his plea of leniency, the court also imposed a fine of Rs 20,000 on the convict. In default of payment, he will undergo further imprisonment of similar nature for one month.

The court declared another director of the company, Ram Chander Soni, a proclaimed offender in the case.

The Income Tax Department had filed the case against the two directors and the company through advocate Sajal Koser. According to the complaint, the company filed its IT return for the assessment year 2013-14 on October 31, 2013, declaring a total income of Rs 4,78,67,636. An amount of Rs 1,75,57,393 was determined by the company itself as tax payable at the time of the filing of the return. However, only Rs 5,00,000 was paid in the nature of self-assessment tax, whereas, as per the provisions under Section 140A(3) of the Income Tax Act, 1961, the balance amount of Rs 1,70,57,393 was to be paid before the filing of the aforesaid return on October 31, 2013. The Principal Commissioner of Income Tax-2 served on the accused a show-cause notice dated February 16, 2015, for starting. They were called upon either to appear personally or through authorised representatives on February 27, 2015. However, despite receipt of notices, accused neither appeared personally nor through authorised representatives. Nor did they file any reply.

On the basis of documents available on record, the accused were ordered to be summoned to face a trial vide order dated March 26, 2015. On the basis of pre-charge evidence, a chargesheet was filed against the accused, to which the accused pleaded not guilty and claimed a trial.

After hearing the arguments, the court observed it was clearly established that Radhey Soni, being the director and person-in charge responsible to company for its day-to-day affairs and business, wilfully attempted to evade the payment of self-assessment tax of Rs 1,70,57,393, which they were required to pay before filing the return for the assessment year 2013-14. Consequently, the accused is hereby held guilty and convicted for the commission of offence under Section 276C (2) read with Section 278B of the Act.

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