BACHHRAJ BAMALWA Vs. ASSISTANT DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) The present revision has been preferred praying for quashing of proceedings being Complaint Case No. C-1522 of 2018 under Ss. 276C(1) and Sec. 277 of the Income Tax Act, 1961, read with Sec. 120B of the Indian Penal Code, now pending before the Court of the Chief Judicial Magistrate, at Alipore, South 24 Parganas, and all orders passed therein.

(2.) The petitioner states that the petitioner runs a reputed business house which deals in jewelry and precious stones under the name and style of "Nemichand Bamalwa and Sons". The petitioner and even prior to him, his forefathers, had been in the said trade for the last few decades.

(3.) The petitioner states that the petitioner has been maliciously arraigned as an accused person in the impugned case, which was initiated at the behest of Assistant Commissioner of Income Tax i.e. the opposite party herein.