PARKASH CHAND Vs. INCOME-TAX OFFICER A-WARD

JUDGEMENT

(1.) FACTS giving rise to this petition under Section 482, Cr. PC. are as follows:

(2.) PARKASH Chand, petitioner, is a partner of M/s. Sharma Textile and General Industries, village Piao-Maniyari, District Sonepat, along with Deep Chand, Ishwar Singh and Prahlad Singh. The aforesaid firm carries on business as traders and manufacturers of tapes, newar and wicks.

(3.) THE ITO, Sonepat, filed a complaint against the petitioner and his co-partners, Deep Chand, Ishwar Singh and Prahlad Singh on 28th March, 1974, in the Court of the Chief Judicial Magistrate, Sonepat, under Section 277 of the I. T. Act, 1961, and under Sections 192, 193, 467, 468 and 471 read with Section 34 of the IPC pertaining to the assessment year 1970-71. The petitioner was charged for the offences under Section 227 of the I. T. Act, 1961, and Sections 193 and 471 of the IPC, by the learned Additional Chief Judicial Magistrate, but his three co-partners were discharged by him. The case against the petitioner is pending before the Additional Chief Judicial Magistrate. It is in this situation that the present petition for quashing the proceedings pending in the criminal court against the petitioner is filed.