PURUSHOTHAMAN M P Vs. SANKARAN N

JUDGEMENT

(1.) IN this case, the respondent has filed a complaint for the assessment year 1982-83 on the ground that the petitioner herein committed offences under sections 276C(1) and 277 of the INcome-tax Act, 1961, and sections 193, 196 and 420 read with section 511 of the INdian Penal Code, 1960. It is stated in the complaint that the account books have been fabricated to make it appear as if a sum of Rs. 5,00,000 had been received from associated Liquor Traders and paid to arrack blending unit, whereas in fact there was no such receipt from associated Liquor Traders and the amount was only out of the unaccounted money of the petitioner herein. It is also stated in the complaint that the statement of the petitioner is deliberately false and he has concealed the income and evaded the tax to the tune of Rs. 4,74,825 for the assessment year 1982-83. Whether he is intentionally fabricating the books of account or making false entries in the books of account or suppressing the source of income in order to evade tax are matters of evidence and it is not a case for quashing the proceedings. Having regard to the quantum of punishment, the proceedings are triable with warrant procedure and the petitioner has an opportunity to urge all his contentions. I see no ground to quash the proceeding. IN this fact situation, this is not a case to quash the proceedings and all contentions are left open. Accordingly, the petition is dismissed.