VIJAY KUMAR MALLIK Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This application under Section 482 of the Code of Criminal Procedure has been filed for quashing the order dated 01.02.2013 passed by the Presiding Officer (Special Court), Economic Offences, Patna, in Complaint Case No.24(C) of 2013 by which the Court below has taken cognizance against the petitioner under Section(s) 276C (1) and 276C (2) of the Income Tax Act, 1961.

(2.) The complaint has been filed by the Assessing Officer before the Presiding Officer (Special Court), Economic Offences, Patna, alleging therein that the accused has evaded income tax, interest and penalty for the period 1993-94 and has, thus, committed offences which are liable to prosecution under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act. Learned Commissioner of Income Tax has granted permission to launch prosecution under Section 279 of the Act. The Presiding Officer (Special Court), Economic Offences, Patna, on the basis of the averments made in the Complaint Petition held that there are sufficient materials for proceeding against the accused and, accordingly, took cognizance of the offence under Section(s) 276 C(1) and 276 C(2) of the Income Tax Act, 1961.

(3.) Petitioner-accused was partner of M/s Mallick enterprises up to 31.10.1991 and thereafter he became the Proprietor thereof. The accused at the material time was carrying on the business of supply of fodder to the Animal Husbandry Department of the State Government of Bihar. The accused is assessed to tax with the Opposite Party No.2.