PRAKASH NATH KHANNA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These appeals revolve round the scope and ambit of Section 276-CC of the Income-tax Act, 1961 (in short the 'Act'), and are directed against a common judgment rendered by a Division Bench of the Himachal Pradesh High Court which rejected the three writ petitions filed by the appellants in these two appeals. The Assistant Commissioner of Income-tax, Circle I, Shimla filed a complaint in terms of Section 276-CC of the Act in the Court of the CJM who had issued process of taking cognizance of the offence. In each of the writ applications, challenge was made to legality of the proceedings pending in the Court of Chief Judicial Magistrate, Shimla (in short the 'CJM').

(2.) The factual position is almost undisputed and needs to be noted in brief :

(3.) Mr. G. C. Sharma, learned Senior Counsel appearing for the appellants urged the following points for consideration :