SHAILBALA PODDAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this application filed under S. 482 of the CPC, 1908, prayer has been made for quashing the entire criminal proceeding including the order dt. 30th Sept. 1991 taking cognizance of the offence punishable under ss. 276C and 277 of the IT Act, 1961 ('the Act') .

(2.) THE criminal prosecution bearing complaint case No. 421 of 1991 (Trial No. 2429 of 1991) pending in the Special Court (Economic offences) , Muzaffarpur, was initiated on the basis of a complaint lodged by the Asstt. CIT, a copy of which is Annexure-1. It was lodged in the following backgrounds.

(3.) IT appears from the supplementary affidavit that eventually two appeals had been preferred before the Tribunal and the said Tribunal set aside the additions made by the AO. The Tribunal also held that no penalty was leviable with regard to the addition and so on both scores, the Tribunal took a decision in favour of the petitioner as appears from the copy of the orders (Annexures-1 and 2) to the supplementary affidavit.