LAWS(MPH)-1995-8-26

PATIRAM JAIN Vs. UNION OF INDIA

Decided On August 28, 1995
PATIRAM JAIN Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) THESE two petitions have been presented by the petitioners for quashing the notices and summons issued against them, annexure "p/10-A" to annexure "p/10-E". In the first case, the petitioners have been challenging the prosecution under Section 276dd read with Section 278b of the Income-tax Act, and, in the second case, the petitioners have been challenging their prosecution under Section 276e read with Section 278b of the Income-tax Act, 1961.

(2.) BOTH the petitions are being disposed of by this common order. Miscellaneous Criminal Case No. 1987 of 1992 shall be the leading case.

(3.) THE petitioners, in both the petitions, claimed that they are carrying on business as partners in the name and style of Prakash Iron Stores at Lohiya Bazar, Gwalior. They have been dealing in wholesale of iron steel goods. They have been maintaining account books. The petitioners are partners in the firm.