GAURY SHANKAR CHOUDHARY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner has filed this application under section 482 of the Code of Criminal Procedure praying that the proceedings pending before the Special Court for Economic Offences at Muzaffarpur in Complaint Case No. 171 of 1992 under sections 276C, 276CC and 277 of the Income Tax Act, 1961 be quashed.

(2.) IT appears that after the assessment had been made, the petitioner had filed settlement application before the Settlement Commission and the assessment order was modified. The Settlement Commission further granted immunity to the petitioner by the order dated 8-10-1993 subject to the conditions mentioned in the order.

(3.) I have heard Shri Ajay Kumar Rastogi, the learned counsel for the petitioner, who has stated that all the conditions mentioned in the order dated 8-10-1993 for granting immunity to the petitioner have been complied with. In this view of the matter, the prosecution of the petitioner cannot be sustained.