- (1.) PETITIONERS, Jai Gopal and Smt. Suman Mehra, have filed this petition under Section 482, Cr. P. C. , praying therein that the complaint dated January 8, 1985, filed by the respondent against them be quashed.
(2.) THE petitioners are partners of M/s. O. T. C. Agencies, Post Office Four Fields, G. T. Road, Amritsar. On July 31, 1979, the firm, M/s. O. T. C. Agencies, filed its income-tax return for the year 1979-80. A part of the documents filed with the return were signed by Satish Kumar Kapur and certain documents were signed by Sudhir Mehra, another partner of the firm, and Sudhir Mehra is accused No. 5 in the complaint. However, the verification was done by Satish Kumar Kapur on all the documents, Satish Kumar Kapur is accused No. 7 in the complaint filed by the Department regarding the aforesaid return.
(3.) ON March 31, 1982, an addition of Rs. 9,90,000 was made in the trading account of the firm by the Income-tax Department. However, the firm went in appeal. The amount was reduced to Rs. 6,85,236 from Rs. 9,90,000 addition. On further appeal to the Income-tax Appellate Tribunal by the firm, it was further reduced to Rs. 90,800 under Section 40a (3) of the Income-tax Act. The Commissioner of Income-tax, vide his order dated July 26, 1985, deleted the addition made by the Department and held that there was no concealment. Consequently, the penalty imposed was deleted. However, on January 8, 1985, a complaint under Sections 276c and 277 of the Income-tax Act was filed against the petitioners and other partners by the Income-tax Officer, Central Circle-1, Amritsar.;