BHALOTIA ENGINEERING WORKS LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) BY Court: This writ application has been filed for quashing the entire criminal proceeding in connection with complaint case no. 289 of 1992 pending in the court of Special Judge, Economic Offences, Jamshedpur.

(2.) IT appears that Assistant Commissioner of Income Tax, Investigation Circle, Jamshedpur filed a complaint against the petitioners alleging that they deliberately did not disclose a sum of Rs. 1,70,000/ -as income of petitioner no. 1 with a view to evade tax and gave false declaration in the return. Accordingly, it is alleged that petitioners committed offences under sections 276(C) and 277 of the Income Tax Act.

(3.) SRI Amit Kuamr J.C to Sri Deepak Roshan, learned Senior Standing Counsel of Income Tax Department, has not disputed aforesaid statements made in this application. On query, he stated that against the order passed by Income Tax Appellate Tribunal, no further appeal under section 260(A) of the Income Tax Act, has been filed in this Court. Thus, according to him also, the order passed by the Income Tax Appellate Tribunal, Patna has become final.