NARESH PRASAD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and counsel appearing on behalf of the Union of India.

(2.) This application has been filed for quashing the order dated September 14, 2001, passed by the Special Judge, Economic Offences, Patna, in Complaint Case No. 184(C) of 2001 by which cognizance has been taken against the petitioner under Sections 276C and 276CC of the Income-tax Act, 1961.

(3.) It has been submitted that the petitioner had preferred an appeal against the order of assessment which is pending before the statutory appellate authority. Learned counsel for the petitioner has submitted that in view of the direction of this court in certain matters during the pendency of the statutory appeal filing of complaint case is not justified.