SANJAY SINHA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned standing counsel on behalf of the opposite parties.

(2.) The present application has been filed for quashing the order dated March 18, 2000, passed by the Special Judge, Economic Offences, Patna, in Complaint Case No. 78(C) of 2000. By the impugned order the learned special judge took cognizance of the offence under Section 275A of the Income-tax Act, 1961, against the petitioner and has directed for issuance of summons against him.

(3.) Learned senior counsel, Shri P. N. Pandey, appearing on behalf of the petitioner, drew the attention of the court to paras. 4 and 5 of the complaint petition and submitted that the Income-tax Department had issued prohibitory orders not with regard to the account in question of the petitioner but with regard to specified accounts as mentioned therein. In this context he also referred to annexure B to the counter affidavit filed on behalf of the Income-tax Department to submit that the prohibitory orders under Section 275A were specified and individualistic in nature.