1999 (10) TMI 58

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....ashing the Criminal Proceedings No. 316(C) of 1992 initiated by the respondents-Income-tax Department and pending before the Chief Judicial Magistrate, Kamrup, Guwahati. Heard Sri R. Gogoi, senior advocate for the petitioner, and Sri K. P. Sarma appearing for the respondent. Petitioner No. 1 is a partnership firm where petitioners Nos. 2 to 6 are the partners. They filed a return for the year en....

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....nt. However, the said order was reversed by the Income-tax Appellate Tribunal. Thereafter, the present complaint was filed alleging commission of offence under sections 276C and 277 of the Income-tax Act, 1961. The quashing of the complaint has been sought mainly on the ground that the complaint petition does not disclose commission of any offence. However, during the course of arguments learned ....

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....he assessee and the petitioners wilfully evaded the tax. The only specific allegation is in respect of the sum of Rs. 82,000 which is added as undisclosed income of the petitioners. Learned counsel for the petitioner, on the other hand, has referred to the authorisation under section 279 of the Income-tax Act, N. E. Region for prosecution of the petitioner. In view of the decision of the apex cour....