SURESH SHOLAPURMATH Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) Leave granted.

(2.) The present appeals are from a judgment of the High Court of Karnataka in which the High Court has refused to quash the proceedings against the appellants. As the amount involved is small, and has already been paid with interest long ago, the Circular dated February 07, 1992 squarely applies and, therefore, no proceedings should have been filed as the amount is below Rs. 25,000/-. In view of this, we set aside the judgment of the High Court and quash the proceedings against the appellants.

(3.) The appeals are disposed of accordingly.