MOHAN LAL AGARWALLA Vs. STATE OF BIHAR

JUDGEMENT

(1.) THESE six criminal miscellaneous applications have been filed to quash the order of taking cognizance dated March 31, 1983, passed by the C.J.M., Dhanbad. Since in all these six criminal miscellaneous applications, common questions of law and fact are involved and as these cases have been argued together, they are being disposed of by this common judgment.

(2.) IN all the aforesaid cases, the cognizance taken by the C.J.M., Dhanbad, for the offences under Sections 276C and 277 of the INcome-tax Act, 1961, has been challenged. IN all the aforesaid cases, separate complaints were filed by the INcome-tax Officer, after obtaining necessary direction from the INcome-tax Commissioner, as required under the law.

(3.) IN Cr. Misc. No. 2608 of 1983(R), the petitioner at first instance had submitted income-tax return for the assessment year 1967-68, on March 1, 1968, showing a total income of Rs. 13,285 on gross sales of Rs. 6,42,342 and he was assessed on a total income of Rs. 22,550 and the tax to be paid was at Rs. 3,453 on the aforesaid gross sales. After the scrutiny by the Sales Tax Department, it was disclosed that for the same assessment year, return for gross sales was filed at Rs. 36,97,183 and accordingly a notice under Section 148 of the INcome-tax Act was issued on the petitioner. Subsequently, a fresh return was submitted for the same assessment year on December 4, 1970, showing a total income of Rs. 32,628 and the assessment was completed on a total income of Rs, 39,910 and the tax payable by the petitioner was assessed at Rs. 9,891.