AMARENDRA PRASAD SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) I have heard the counsels for the parties.

(2.) BY this application, the petitioners have prayed for quashing the entire criminal prosecution launched against them in Complaint Case No. 385 of 1992 for the offences under ss. 276C and 277 of the IT Act, 1961 ('the Act').

(3.) THE learned counsel appearing on behalf of the petitioners submitted that the order passed by the assessing authority was challenged before the Appellate Court and ultimately up to the learned Tribunal and the learned Tribunal remitted back the matter to the First Appellate Court and the Appellate Court reduced the amount to Rs. 19,000 and odd. The learned counsel submitting that in view of the Circular of the revenue as contained in Annexure 10 to the supplementary affidavit, the income of the petitioners was under the permissible limit which was less than Rs. 25,000 and, therefore, in view of cl. (iii) of the circular, the prosecution under S. 276C could not have been launched against them.