TMI Blog1999 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ode, filed by the petitioner for quashing the Criminal Proceedings No. 316(C) of 1992 initiated by the respondents-Income-tax Department and pending before the Chief Judicial Magistrate, Kamrup, Guwahati. Heard Sri R. Gogoi, senior advocate for the petitioner, and Sri K. P. Sarma appearing for the respondent. Petitioner No. 1 is a partnership firm where petitioners Nos. 2 to 6 are the partners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal by deleting the said amount. However, the said order was reversed by the Income-tax Appellate Tribunal. Thereafter, the present complaint was filed alleging commission of offence under sections 276C and 277 of the Income-tax Act, 1961. The quashing of the complaint has been sought mainly on the ground that the complaint petition does not disclose commission of any offence. However, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atements alleged to have been made by the assessee and the petitioners wilfully evaded the tax. The only specific allegation is in respect of the sum of Rs. 82,000 which is added as undisclosed income of the petitioners. Learned counsel for the petitioner, on the other hand, has referred to the authorisation under section 279 of the Income-tax Act, N. E. Region for prosecution of the petitioner. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no scope for prosecuting the petitioner for the alleged addition of Rs. 82,000 in the total income for the period ending August 31, 1980. The complaint petition filed by the petitioners nowhere mentions any other offence either under section 276C or 277 of the Income-tax Act, 1961. In the result, the revision is allowed and the proceeding in Case No. 316(C) of 1992 pending in the court of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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