KOHLI BROTHERS COLOUR LAB (P) LTD THRU M D AND 2 ORS Vs. UNION OF INDIA THROUGH ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Petitioners filed this petition under Section 482 Cr.P.C., praying that the order of summoning dated 31.03.2006, passed by the learned Special Chief Judicial Magistrate, Customs (Economic Offences), Lucknow in Criminal Case No. 1183 of 2006, under Sections 276-C and 277 read with Section 278-B of the Income Tax Act (hereafter referred as 'Act'), 1961, be quashed, as it is against the law.

(2.) For disposal of this criminal misc. case, the facts of the case may be summarized as under:-

(3.) That opposite party, Union of India, through Assistant Commissioner Income Tax, Range-1, Lucknow? filed a complaint Case bearing No.1183 of 2006, under Section 276-C and 277 read with Section 278-B of the Income Tax Act, 1961, in the court of Special Chief Judicial Magistrate, Customs (Economic Offences), Lucknow with allegation that the petitioners failed to substantiate the payments made in the nature of incentives and commissions, and furnished false and inflated expenses in the nature of business, promotion, repairs, in order to conceal their tax liability under the Act and this act was done willfully and deliberately.