DILIP KUMAR GHOSH Vs. DILIP KUMAR JANA

JUDGEMENT

(1.) Both the contending parties are represented by the respective learned Counsels, who had been heard at length. The petitioner is granted leave to amend the cause title of the relevant petition, as sought for, which is not opposed by the learned Advocate for the opposite party.

(2.) The petitioner-accused by the instant Revisional Application has prayed for quashing of the relevant proceedings, being C.R. Case No. 248 of 1992 before the Chief Judicial Magistrate, Burdwan, on the grounds set forth therein.

(3.) The petitioner-accused (hereinafter referred to as accused) had been prosecuted by the Complainant, Income Tax Officer concerned, for alleged offence punishable under section 276C(1)/277, Income Tax Act, 1961 on the allegation that he had not disclosed his income amounting to Rs. 25,300.00 only and thereby in the relevant return submitted by him for the Assessment Year 1983-84 and had thereby attempted to evade the Tax/penalty/interest chargeable therefor.