SURESH ANANDRAJ JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) By these applications, filed under Section 482 of the Criminal Procedure Code, the applicants have prayed to quash and set aside RCC No. 194/2004 and 193/2004, respectively. The said cases are pending on the file of Chief Judicial Magistrate, Jalgaon for an offence punishable Under Section 276(C), 277 r/w 238 of the Income Tax Act.

(2.) Rule. Rule made returnable forthwith. With the consent of the parties, heard finally at the stage of admission itself.

(3.) Before considering the rival submissions, it is necessary to enumerate brief facts of the case, which are as follows: