MOHINI BHUTANI Vs. STATE

JUDGEMENT

(1.) THESE petitions are directed against the order of the learned A. C. M. M, dated October 16,1989, in Cases Nos. 1271 -4/1, whereby the learned judge was pleased to frame charge under Section 276CC of the Income -tax Act, 1961, against accused Nos. 1 and 2 while discharging accused No. 3.

(2.) LEARNED counsel for the petitioners submits that even though notice under Section 148 of the Income -tax Act had been served upon the petitioners for the assessment years 1982 -83, 1983 -84, 1984 -85 and 1985 -86, yet the petitioners were covered by the 'amnesty scheme' under which returns were filed on March 31, 1987. He draws my attention to Instruction No. 1720, dated July 29, 1986, wherein it is stated that even though the notices under Section 139(2) or 148 of the Income -tax Act have been issued, yet the assessed would be entitled to the benefit of the 'amnesty scheme'.

(3.) HAVING gone through the material on record and, in particular, Instruction No. 1720, dated July 29, 1986, I am of the view that the benefits of the 'amnesty scheme', under which the petitioners have filed their returns, should be given to the petitioners. Even though notice under Section 148 was issued to the assessed/petitioners prior to the 'amnesty scheme', the instruction mentioned above gives them the benefit thereof. thereforee, no prosecution could be launched in the present case.