GOPI LAL PODDAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD the learned counsels for the parties.

(2.) BY this application, the petitioner has prayed for quashing the entire criminal prosecution including the order taking cognizance dt. 9th Aug., 1991 under S. 276DD of the IT Act, 1961, in Complaint Case No. 308 of 1991 appertaining to T.R. No. 3007 of 1991.

(3.) SINCE the very basis of the prosecution has been set aside by the Tribunal, in my opinion, the present prosecution of the petitioner for an offence under S. 276DD will be an abuse of the process of the Court and it should not be allowed to proceed any more. I, therefore, allow this application and set aside the entire criminal prosecution launched against the petitioner, including the order taking congnizance.