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2005 (1) TMI 55 - HC - Income TaxThis revision application has been preferred by the petitioner against the order passed by the Special Judge (Economic Offence), whereby he refused to discharge the accused persons under section 245 of the Cr. P. C. for the offence punishable under sections 276C and 277 of the Income-tax Act, 1961 - "It is a well-established principle that the matter which has been adjudicated and settled by the Tribunal need not be dragged into the criminal courts unless and until the act of the appellants could have been described as culpable." – Thus we hold that the criminal proceeding, in question pending in the Court of Special Judge (Economic Offence) is uncalled for. Pendency of such case will not serve the interest of any of the party, the original order of assessment having been modified. In the circumstances, the proceeding aforesaid, pending before the Court of Special Judge (Economic Offence) is quashed. This application is allowed.
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