- (1.) In this appeal by special leave the order impugned is the order of the High Court of Judicature for Rajasthan, Jaipur Bench, Jaipur in SB Criminal Miscellaneous Petition No. 1213 of 1998 whereby the High Court dismissed the petition filed by the appellant herein u/s. 482 of the Criminal Procedure Code for quashing the proceeding pending in the Court of the Special Judicial Magistrate (Economic Offences), Jaipur initiated u/s. 276-CC read with Sec. 278-B of the Income Tax Act, 1961 . The High Court rejected the petition by a summary order.
(2.) The facts are not disputed before us. They may be briefly stated thus: In respect of Assessment Year 1982-83, the appellant firm did not file its return in time, but in its delayed income tax return disclosed an income on which the tax liability was shown as Rs. 644.00. The assessing officer did not accept the return and made certain additions and imposed a tax liability of Rs. 10,476.00. The appellant firm, aggrieved by the order, preferred an appeal. The Appellate Authority remanded the matter to the assessing authority for fresh assessment making certain observations. The assessing officer thereafter assessed the appellant firm and on the basis of its assessment the tax liability came to Rs. 4450.00. The appellant firm was still not satisfied and preferred an appeal. The appeal was partly allowed and ultimately a tax liability of Rs. 1360.00 only was imposed.
(3.) The Income Tax Officer in the meanwhile lodged a complaint against the appellant firm u/s. 276-CC read with Sec. 278-B of the Income Tax Act, 1961 . The prosecution lodged by the Income Tax Officer was sought to be quashed by filing a petition u/s. 482 of the Code of Criminal Procedure, but as we have noticed earlier the same was summarily dismissed.;