HAI A A Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner, who is an income-tax assessee, has invoked the writ jurisdiction of this court to quash his prosecution under Sections 276C and 277 of the Income-tax Act, 1961, (hereinafter the "Act"), vide Complaint Case No. 423 of 1991 pending before the Special Court of Economic Offences, Bihar, Muzaffarpur.

(2.) THE facts of the case lie within a short compass. THE petitioner submitted a return showing a total income of Rs. 14,770, for the assessment year 1979-80. THE assessment was completed on a total income of Rs. 1,28,390 after including the income of Rs. 1,25,010 derived from the Hai clinic. On appeal, the Commissioner of Income-tax (Appeals) reduced the quantum of income from the Hai clinic to Rs. 55,000 which order was subsequently confirmed by the Tribunal and a challenge before the Hon'ble High Court also failed. THE petitioner was, therefore, prosecuted for an offence punishable under Sections 276C and 277 of the Act for evading tax chargeable by concealing the true particulars of his income. THE certified copies of the complaint petition filed for the prosecution of the petitioner for the aforesaid offences including the sanction order of the competent authority and the order passed by the court taking cognizance are annexures 1, 2 and 3, respectively.