TMI Blog1996 (12) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... it jurisdiction of this court to quash his prosecution under sections 276C and 277 of the Income-tax Act, 1961, (hereinafter the "Act"), vide Complaint Case No. 423 of 1991 pending before the Special Court of Economic Offences, Bihar, Muzaffarpur. The facts of the case lie within a short compass. The petitioner submitted a return showing a total income of Rs. 14,770, for the assessment year 1979 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 3, respectively. Learned counsel for the petitioner pressed the writ application mainly on the ground that a similar assessment of the income of the petitioner made by the authorities for the assessment year 1980-81 and in connection with which the petitioner had been criminally prosecuted for offences under sections 276C and 277 of the Act had been challenged by filing Cr. W. J. C. No. 289 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner for committing similar offences in respect of the assessment year 1979-80 could not be allowed to stand. Mr. S. K. Sharan, learned counsel appearing for the Revenue, was very fair in stating that in the light of the judgment (annexure "6") of this court quashing the criminal prosecution of the petitioner as also the order taking cognizance, the present criminal prosecution including the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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