1997 (4) TMI 34

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....s for quashing of order dated February 6, 1992, passed by the Special Court (Economic Offences), Muzaffarpur, whereby cognizance for the offence under sections 276C and 277 of the Income-tax Act, 1961, was taken against the petitioners in Complaint Case No. 3 of 1992. The petitioners also pray for quashing their criminal prosecution in the proceedings arising from the said complaint. The allega....

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.... Nos. 1 and 2 and have perused the records with their assistance. The contention of learned counsel for the petitioners is that against the assessment order of the Income-tax Officer, the petitioners filed appeal which has been allowed by the Commissioner of Income-tax vide order dated March 27, 1992 (annexure-5), and, as such the very basis for the prosecution has been taken away and in this s....