PRAYAG LAL AGRAWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this application under S. 482 of the CPC, 1898 the petitioner has come up for quashing the Complaint Case No. 308 of 1992, instituted for the offence under ss. 276C and 277 of the IT Act, 1961 ('the Act') pending in the Court of the Special Court (Economic Offences), Muzaffarpur.

(2.) ON 27th March, 1991, the Asstt. Commissioner Investigation Circle-1, Dhanbad, passed order (Annexure-1) under ss. 143(3) and 251 of the Act, for the asst. yr. 1982-83 and made addition of Rs. 40,400 as income of the petitioner from other sources on the basis of certain papers seized in the couse of a search operation. The said amount of income of the petitioner was not explained.

(3.) AGAINST the said assessment order dt. 27th March, 1991, the petitioner filed Appeal No. 181 OSR of 1991-92 before the Appellate CIT(A), Jamshedpur, which was allowed by order dt. 27th March, 1992 (Annexure-2) and it was held that the petitioner was not responsible for the loose sheets, which were found on the second floor, in course of search operation and, accordingly, deleted addition of Rs. 40,400 and the said part of the assessment order was set aside.