1987 (8) TMI 68

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....80 which was later on revised to Rs. 7,000. During the assessment proceedings, the Income-tax Officer, Bhiwani (respondent No. 3), took into possession certain documents from the Station House Officer, Dadri, and alleged that the same belonged to the petitioners. He issued notices to the petitioners under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), and sought clarification from them. According to the Income-tax Officer, the petitioners had purchased 1,376 bags of gram dal which were not accounted for in the books of petitioner No. 4. The Income-tax Officer ultimately completed the assessment under section 143(3) on February 22, 1973, and assessed the income of respondent No. 4 at Rs. 55,022. On appea....

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....against the imposition of penalty to the Income-tax Appellate Tribunal at Delhi and the same is pending. A complaint dated January 23, 1980, has been filed by the Incometax Officer against the petitioners under section 277 of the Act read with sections 191/193/34 of the Indian Penal Code on the allegations that in the assessment year 1971-72, the petitioner had intentionally, dishonestly and fraudulently made false entries in the books of account with a deliberate and mala fide intention of concealing their income in order to cause wrongful loss to the Department and had signed and verified the return of income which they knew to be false and not true. Aggrieved, the petitioners have filed the present writ petition challenging the consti....