SOMASUNDARAM S A R Vs. ASST CIT

JUDGEMENT

(1.) IN this petition preferred under section 482, Criminal Procedure Code, 1973, the prayer is to call for the records and to quash the pending prosecution in C. C. No. 555 of 1989, on the file of the Judicial Magistrate, Tiruchengode, initiated on a private complaint by the respondent, alleging commission of offences by the petitioner punishable under section 193, 196, 420 read with section 511 of the INdian Penal Code, 1860, and sections 276C and 277 of the INcome-tax Act, 1961.

(2.) THE allegations in the complaint show that, in pursuance of a raid in the house of the petitioner, concealment of income to the tune of Rs. 17,00,000 was discovered. On that basis, this prosecution was initiated.