2000 (3) TMI 11

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....arch 18, 1993, passed by the Special Subordinate Judge, Economic Offences, Patna, taking cognizance of the offence under sections 276C and 277 of the Income-tax Act, in Complaint Case No. 31(C) of 1993. Opposite party No. 2, Assistant Commissioner of Income-tax, Arrah, filed a complaint petition before the Special Court, Economic Offences, Patna, stating, inter alia, that the firm of M/s. Satya....

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.... Accordingly, the complaint was filed for their prosecution for the aforesaid two offences. It is the admitted position now that the order of the assessing authority has been set aside by the Income-tax Appellate Tribunal, Patna Bench, Patna, vide its order dated August 12, 1997, in I.T.A. No. 524/Patna of 1994. The result is that the finding given by the assessing authority about the concealme....