(1.) PETITIONERS have filed this petition under S. 482 of the CrPC, 1973 for quashing of the complaint No. 9/1 of 20th Jan., 1992 (Annex. P-1) and all subsequent proceedings arising therefrom including the summoning order dt. 29th March, 1985 (Annex. P-2) and the order dt. 4th April, 2001 (Annex. P-3).
(2.) THE case of the complainant in brief is that the accused had filed return of income-tax on 5th Oct., 1983 declaring the income of Rs. 71,800. After inquiry, an addition of Rs. 3,15,000 was made in the assessment order dt. 27th March, 1985. It was also found that no basis for the interest paid i.e. Rs. 35,000 were given. Notices under S. 143(2) and 142(1) were issued to the accused. The accused then furnished a revised return of income showing addition of Rs. 3,15,000 under the Amnesty Scheme. Since the revised return had been filed after the detection of concealment during original assessment proceedings, the surrender made in the Amnesty Scheme was not complete. Moreover, the interest of Rs. 35,000 had not been surrendered.
(3.) LEARNED counsel has also placed reliance on Gupta Constructions Co. and Ors. vs. ITO and Ors. (2003) 260 ITR 415 (P&H) wherein it was held as under :