Ajai Lamba, J. - (1.) The petition has been filed under Section 482 Criminal Procedure Code for quashing Complaint Case No.1305 of 2007 under Section 276-C (1) and Section 277 Income Tax Act, 1961 pending in the court of Special Chief Judicial Magistrate (Economic Offences), Lucknow.
(2.) Heard Shri Pradeep Agrawal, Advocate assisted by Shri Anil Tewari, Advocate for the petitioner, Shri Manish Mishra, Advocate for respondent no.2 and learned counsel for the State.
(3.) In the petition it has been pleaded that the petitioner is a partner in firm M/s Shyam Traders, and filed her return of income for assessment year 2002-2003 declaring income of Rs.3,10,247/- on 28.3.2003. There were certain other investments in shares; which were sold. Some other investments were also made. The petitioner also received Gift. The details of purchase of shares and other transactions are not required to be noticed to decide the limited issue raised before this court. Suffice it to say that in the order of assessment the assessing authority added an amount of Rs.20,64,598/- as income from undisclosed sources vide Annexure 1 dated 18.3.2007. The petitioner has given explanation that there was no such concealment as is portrayed in order Annexure-1.;