SUNIL KUMAR KHANDELWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Since a common question of law is involved in these petitions, therefore they are heard together and are being disposed of by this common order. For the sake of convenience the facts are borrowed from M.Cr.C.No.5980/2012.

(2.) By filing these petitions, the petitioner is praying for quashment of criminal case No.16/2011, pending in the court of Addl. / Chief Judicial Magistrate (Economic Offences), Indore.

(3.) In brief, the Assistant Commissioner of Income Tax 5(1), Indore, complainant filed a criminal complaint before the Magistrate (Economic Offences), Indore, for offence punishable under Sections 276C(1), 276CC, 277, 277A, 278 of Income Tax Act, 1961 read with Sections 420, 467, 468, 471, 120A and 120B, IPC on the ground that the petitioner Shri Sunil Kumar Khandelwal, was providing and making bogus and fake bills for purchase of iron and steels to various parties of Indore.