2000 (3) TMI 11

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....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 Narain Pd. Bhola Prasad is a registere....

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....or 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 concealment of income by the petitioners has been ....