Ruma Pal J. - (1.) The subject-matter of the challenge in this writ application is a complaint filed under Sections 276C and 277 of the Income-tax Act, 1961 (referred to as "the Act"). The assessment year in question is 1984-85. Cognizance has been taken of the complaint by the Chief Metropolitan Magistrate, Calcutta, and the proceedings have been numbered as Case No. C/1286 of 1992 against the accused. Each of the petitioners including the petitioner-company is an accused in the case.
(2.) The background of the facts leading to the initiation of the criminal proceedings against the writ petitioners briefly stated is as follows : On December 5, 1983, the petitioner-company filed a writ application (C. R. No. 12099/(W) of 1/983), inter alia, challenging the constitutional validity of Section 43B of the Act. A rule was issued and an interim order was passed restraining the respondent authorities from applying the provisions of Section 43B of the Act with regard to the assessment of the petitioner-company. The petitioner-company was also restrained from submitting any estimate of advance tax or return for the assessment year 1984-85 and onwards on the basis of or in accordance with Section 43B of the Act.
(3.) During the pendency of the writ application and the operation of the interim order, on June 28, 1984, the petitioner-company filed its return for the assessment year 1984-85. The audited accounts were enclosed along with the return.;