LALIT MAHAJAN Vs. M.L. SHARMA

JUDGEMENT

(1.) THIS petition has been filed under Section 482 of the Code of Criminal Procedure (in short the Code) and in this petition it has been prayed that the complaint Exhibit P1 filed by the Income-tax Department under Section 276-E read with section 278-B of the Income-tax Act, 1961 (in short, the Act) be quashed.

(2.) IN Para 3 of the complaint, it has been stated that the accused-firm is a registered firm and the accused Nos. 2 to 5 are its partners. It has also been stated that the verification portion of the return was signed by Ravi Mahajan, accused No. 2 being partner of the firm. It may be relevant to mention here that the present petition has been filed by three partners of the firm other than Ravi Mahajan who has signed the verification of the return for the relevant period.

(3.) IN view of the discussion made hereinabove, the petition is allowed and the complaint and the proceedings initiated pursuant to the complaint against the petitioners only are hereby quashed. The view I have taken finds full support from the judgments of this Court in Mehar Chand, Om Parkash's case (supra) and in Sat Pal v. State of Punjab and another, 1993(2) RecentCR 21.