TMI Blog2007 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 2 and 3. Mehta for the State. JUDGMENT S. C. JHA J. - This application has been filed for quashing the entire proceeding against the petitioners under sections 276 and 277 of the Income-tax Act, 1961, arising out of Complaint Case No. 9(C) of 1993, T. R. No. 1240 of 1993 as well as order dated February 22, 2006, passed by the Special Judge, Economic Offences, Patna, by which the petition filed by the petitioners in respect of their discharge has been rejected. 2. Heard Shri Ajay Prasad, learned counsel for the petitioners, Shri S. K. Sharan, learned counsel for opposite parties Nos. 2 and 3 and Shri Mehta, learned A. P. P. for the State. 3. The complaint was filed by the Income-tax Officer, Biharsharif, against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re income-tax including penalty and, thereafter, the excess amount so paid was also refunded to them on January 5, 2002. 5. Now, the contention of the petitioners is that since criminal proceeding was launched just after enhanced assessment was made by the Income-tax Officer and during the period of pendency of appeal, wherein different legal forums were approached by the petitioners in respect of challenging the aforesaid order of assessment by the Income-tax Officer passed on March 31, 1991, and, therefore, such criminal prosecution remained pending all through. 6. The learned counsel for the petitioners has also submitted that there was also direction of the hon'ble court to proceed in accordance with the verdict of the Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the period for wasting the valuable time of the Income-tax Department rather, it was their right arid privilege which they have exercised in accordance with law. 10. The learned A. P. P. for the State has also been heard, who more or less endorsed the aforesaid views expressed by learned counsel of both sides. 11. In the facts and circumstances of the case, I find full force and substance in the argument of the learned counsel advanced on behalf of the petitioners. I also hold that very continuance of the proceeding for which the petitioners are facing trial in the court below will only amount to an abuse of the process of law, if, such proceedings are permitted to continue. 12. In the result, entire proceeding stands quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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