RONGON MUKHOPADHYAY, J. - (1.) HEARD Mr. Abhishek Kumar, learned counsel appearing on behalf of the petitioner and Mr. Deepak Roshan, the learned counsel appearing for the Income Tax Department as also the learned counsel for the State.
(2.) IN this application, the petitioner has prayed for quashing the entire criminal proceeding in connection with Complaint Case No. 2 of 1998 including the order dated 22.4.1998 passed by the learned Special Judge, Economic Offences, Ranchi, whereby and whereunder, cognizance has been taken for the offences punishable u/s 276C/277 of the Income Tax Act, 1961 and Section 192/193/196 of the Indian Penal Code (IPC).
(3.) PROSECUTION story as would appear from the complaint is that a notice was issued to the petitioner under the provisions of Section 142(1) of the Income Tax Act and in response thereto it has been stated by the petitioner that the receipts of the Animal Husbandry Department, Ranchi were received on production of fake bills without making any supplies and the assessments were completed under the Act at a total income of Rs. 61,46,563.00. It had further been alleged that the petitioner had deliberately and willfully concealed the income for the assessment year 1995 -96 in order to evade income tax liability and accordingly a complaint petition was filed pursuant to which cognizance was taken by the learned Special Judge, Economic Offences, Ranchi vide order dated 22.4.1998 for the offences punishable u/s 276C /277 of2. the Income Tax Act, 1961 and Section 192/193/196 IPC. The learned counsel for the petitioner has submitted that no offence has been made out so far as the petitioner is concerned and against the order of assessment for the alleged assessment year i.e. 1995 -96, the petitioner has preferred an appeal before the Income Tax Appellate Tribunal, Circuit Bench, Ranchi.;