(1.) THE petitioner is seeking for quashing the proceedings initiated for offences under sections 120B, 420 read with section 511, Indian Penal Code, 1860, and under sections 276C(1), 277 and 278B of the Income-tax Act, 1961. THE manner in which the offences have been committed are all matters of evidence. THE petitioner has got a stage to urge all his contentions before the trial court at the appropriate stage. I see no ground to quash the proceedings. Counsel for the petitioner is absent though it is 12.10 p.m. Petitions, therefore, dismissed Consequently, Criminal Miscellaneous Petitions Nos. 5241 and 5242 of 1994 are also dismissed.