Patna Court October 1996 Judgments

Raghunath Pandey Vs. State of Bihar

Court: Patna

Naresh Kumar Sinha, J. 1. The question that calls for answer in this application under Section 482 of the Code of Criminal Procedure, 1973 (for short the Code), is whether the criminal prosecution of the petitioner in Complaint Case No. 418 of 1991, including the order dated September 30, 1991, of the learned Special Court (Economic Offences) taking cognizance under Section 276CC of the Income-tax Act, 1961, (hereinafter referred to as the Act), should be quashed in the exercise of inherent powers of this court 2. The complaint (annexure-1) filed by the Income-tax Officer alleged that the petitioner-Hindu undivided family is an assessee under the Income-tax Act and through its karta, the petitioner. The petitioner filed the return of income for the assessment year 1988-89 on March 26, 1990, although the due date for filing the return was July 31, 1988. The return disclosed a total income of Rs. 60,000 but the assessment was completed under Section 143(3) of the Act on a total income o...