1978 (7) TMI 5

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.... No. 208 of 1977 on the file of the Munsif Magistrate, Sangareddy, are partners in a firm run in the name and style of M/s. Srinivas & Company. A-12 is the accountant of that company. A-1 and A-11 filed their returns of income-tax for the assessment years 1965-66 and 1966-67. For the assessment year 1965-66, the returns were filed by A-1 on July 14, 1966, showing an income of Rs. 14,705.50. That w....

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....d 120B of the IPC and s. 277 of the I.T. Act, 1961. He also filed a complaint against A-12 under s. 278 of the I.T. Act. The petitioners have now moved this court with petition under s. 482 of the Cr. PC for quashing the proceedings in C.C. No. 208 of 1977 on the file of the Munsif Magistrate, Sangareddy. Mr. Eswara Prasad, the learned advocate appearing on behalf of the petitioners, contends t....

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....cognizance of the matter only if the complaint was in writing of that court, i.e., the ITO, before whom five items of expenditure were not included in the assessment year 1965-66, or some other court to which that court or to which the ITO was subordinate, i.e., the Income-tax Commissioner. Admittedly, the complaint has not been filed by the ITO. On the other hand, the learned advocate for the I.T....

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.... filed either by the ITO, who had enquired into the returns for the assessment year 1965-66, or by the Income-tax Commissioner himself. A complaint filed by another Officer at the instance of the Commissioner cannot come within the ambit of s. 279 of the said Act, so far as the offences punishable under ss. 193, 196 and 120B, IPC, are concerned. Therefore, to this extent, viz., to the extent of of....