(1.) HEARD the parties.
(2.) IN this application, the petitioner has prayed for quashing of the order dated 07.08.2004 taking cognizance of the offence under Section 277 of the Income Tax Act, 1961 which has been taken against the petitioner by the Special Judge (Economic Offences), Dhanbad.
(3.) ON the basis of the allegations made in the Complaint petition, the Special Judge, Economic Offences, Dhanbad, by order dated 07.08.2004, took cognizance of the offence under Sections 277 of the Income Tax Act against the petitioner which is under challenge in this application.