1998 (2) TMI 620

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.... for the parties. The petitioner is an Income Tax assessee and is being prosecuted for offences punishable under sections 276C and 276CC of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide complaint case No. 383 of 1992 pending before the Special Court of Economic Offences at Muzaff rpur. The petitioner seeks quashing of his criminal prosecution on the ground that it wa....

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....eturn of income in respect of notices served on him and for failure to take reasonable care to discharge the statutory obligation cast on him under section 139(1) of the Act. It is also alleged that the petitioner had consciously concealed the particulars of income in order to evade tax chargeable or imposable under the Act. The complaint was filed after obtaining sanction of the Commissioner (O.P....

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....l for the petitioner relying on a decision of this Court in Bhola Nath Keshari v. State of Bihar [1997] 227 ITR 823(Patna) prayed that the criminal prosecution of the petitioner based on the assessment of a particular year, Le., 1988-89 was an abuse of the process of the court since the assessment for the year had been set aside in appeal by the learned Commissioner and the Commissioner had been p....