1995 (11) TMI 23

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....Mr. K. K. Vidyarthi, standing counsel appearing on behalf of the Revenue. This application under section 482 of the Code of Criminal Procedure is directed against the order dated March 6, 1987, passed by the learned Special Judge (Economic Offences), Muzaffarpur, in Trial No. 777 of 1987, refusing to discharge the petitioner in a prosecution under section 277 of the Income-tax Act, 1961 (herein....

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....he proceeding drawn against him under section 271(1)(c) of the Act had been dropped by the assessing authority, vide order dated June 30, 1980. The learned special judge, however, considering the facts and circumstances of the case refused to discharge the petitioner in the case, specially on the ground that dropping of the penalty proceeding cannot be a ground for holding that there is no case ag....

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....der section 271(1)(c) has been dropped by the assessing authority by order dated June 30, 1980, as contained in annexure "2" to this application. Learned standing counsel appearing on behalf of the Revenue, however, in view of the legal proposition laid down in the aforementioned referred cases very fairly conceded that the criminal prosecution launched against the petitioner, after dropping of....