Tandon, J. - (1.) VIJAY Kumar, the petitioner, is being prosecuted under Sections 276C and 277 of the I.T. Act (hereafter "the Act"), and Section 193/196, Indian Penal Code, in the Court of Chief Judicial Magistrate, Ludhiana, on a complaint dated March 29, 1982, (P-1), filed by the ITO, Special Survey Circle-1, Ludhiana. The petitioner moved the trial court for dropping the criminal proceedings against him which prayer has been declined by the Chief Judicial Magistrate, vide order dated August 18, 1983, (P-2). The petitioner has moved the present petition under Section 482, Criminal Procedure Code, praying that the complaint made against him by the ITO as also the criminal proceedings pending in the Court of Chief Judicial Magistrate, Ludhiana, be quashed.
(2.) SECTION 279(1A) of the Act reads : "A person shall not be proceeded against for an offence under SECTION 276C or SECTION 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under Clause (iii) of Sub-section (1) of SECTION 271 has been reduced or waived by an order under SECTION 273A." The learned counsel for the petitioner has contended that in the absence of an order against the petitioner under Section 273A, he cannot be prosecuted under Section 276C or Section 277 of the Act. The contention is without merit. It is admitted that no proceedings under Section 273A of the Act have so far been initiated. There should be no legal bar for the prosecution of the petitioner under Section 276C or Section 277 of the Act in the absence of a favourable decision for him under Section 273A of the Act. Dismissed in limine.;