VINOD KUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS order shall dispose of Criminal Miscellaneous No. 5472-M of 1991 and Criminal Miscellaneous No. 4830-M of 1991 as common questions of fact and law are involved in both the cases. The facts have, however, been extracted from Criminal Miscellaneous No. 5472-M of 1991.

(2.) VINOD Kumar, partner of Messrs. Ghai Steel Industries, Khanna and Smt. Sarla Devi, another partner of the same concern, through the present petition filed by them under Section 482 of the Code of Criminal Procedure seek quashing of the order dated March 4, 1991, passed by the learned Additional Sessions Judge as also the complaint under Sections 276C and 277 of the Income-tax Act.

(3.) THE matter is disposed of accordingly. THE parties through their counsel are directed to appear before the trial court on March 28, 1995.