KAMAL BAHADUR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

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

(2.) BY this application, the petitioner has prayed for quashing the entire criminal prosecution launched against the petitioner in Complaint Case No. 32 of 1992, whereby and whereunder the learned Special Court of Economic Offences has taken cognizance of the offence under sections. 276C and 277 of the IT Act, 1961 ("the Act").

(3.) THE learned counsel for the petitioner submitted that the very basis of the prosecution of the petitioner has been set at rest by the CIT(A) and that the order of assessment passed by the assessing authority has been set aside vide order a contained in Annexure-6 to the supplementary affidavit and, therefore, the criminal prosecution launched against the petitioner is not maintainable.