1994 (9) TMI 31 - HC - Income Tax

Summary

The petition under section 482 of the Criminal Procedure Code was filed to quash proceedings in C. C. No. 30 of 1992. The petitioner faced charges under various sections including 276C(1) and 277 of the Income-tax Act, 1961. The petition to quash proceedings was based on an appeal filed before the Appellate Tribunal, but it was dismissed as the Magistrate's assessment was deemed independent of the appeal process. The petition was ultimately dismissed.