1996 (3) TMI 124

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....hip concern engaged in the business of sale and purchase of foodgrains, oil seeds and wine, etc. Petitioners Nos. 2 to 5 are its partners. On November 28, 1981, the Income-tax Officer, Yamuna Nagar, filed a complaint against the petitioners in the Court of the Chief Judicial Magistrate, Jagadhari, alleging commission under section 276C(1) of the Income-tax Act, 1961, and under section 193/467/471/....

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....Judicial Magistrate, Ambala, that settlement has been allowed to be proceeded with by the Settlement Commission and other income-tax authorities have ceased to have any jurisdiction. They prayed to be discharged. The application was dismissed. By virtue of the present petition, the petitioners seek quashing of the complaint and the subsequent proceeding on the ground that findings have been arrive....