GURU NANAK ENTERPRISES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In this appeal by special leave the order impugned is the order of the High Court of Judicature for Rajasthan, Jaipur Bench, Jaipur in SB Criminal Miscellaneous Petition No. 1213 of 1998 whereby the High Court dismissed the petition filed by the appellant herein u/s. 482 of the Criminal Procedure Code for quashing the proceeding pending in the Court of the Special Judicial Magistrate (Economic Offences), Jaipur initiated u/s. 276-CC read with Sec. 278-B of the Income Tax Act, 1961 . The High Court rejected the petition by a summary order.

(2.) The facts are not disputed before us. They may be briefly stated thus:

(3.) The Income Tax Officer in the meanwhile lodged a complaint against the appellant firm u/s. 276-CC read with Sec. 278-B of the Income Tax Act, 1961 . The prosecution lodged by the Income Tax Officer was sought to be quashed by filing a petition u/s. 482 of the Code of Criminal Procedure, but as we have noticed earlier the same was summarily dismissed.