TMI Blog1997 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Special Court (Economic Offences), Muzaffarpur, whereby cognizance for the offence under sections 276C and 277 of the Income-tax Act, 1961, was taken against the petitioners in Complaint Case No. 3 of 1992. The petitioners also pray for quashing their criminal prosecution in the proceedings arising from the said complaint. The allegation against the petitioners in the complaint are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistance. The contention of learned counsel for the petitioners is that against the assessment order of the Income-tax Officer, the petitioners filed appeal which has been allowed by the Commissioner of Income-tax vide order dated March 27, 1992 (annexure-5), and, as such the very basis for the prosecution has been taken away and in this situation counsel for the petitioners submitted that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osecution is no longer in existence, the petitioners cannot be prosecuted on the strength thereof. In the result, the petition is allowed and the impugned order taking cognizance as also the criminal prosecution of the petitioners resting thereon are hereby set aside. It would be open to the Department to file a fresh complaint against the petitioners in case after fresh assessment the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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