AMARESHWAR SAHAY, J. - (1.) HEARD the parties.
(2.) IN this application, the petitioner has prayed for quashing of the order dated 07.08.2004 taking cognizance of the offence under Section 277 of the Income Tax Act, 1961 which has been taken against the petitioner by the Special Judge (Economic Offences), Dhanbad. The facts in short are that C.O. Case No. 24/04 was filed before the Special Judge, Economic Offences, Dhanbad by one Vijay Bhaskar, Income Tax Officer, Ward No. - II(1), Dhanbad allegint therein that the accused/petitioner Smt. Namita Roy is an assessee having PAN No. ACGPR 3752G and she was an LIC Agent. It is alleged that she derived income in the shape of commission from LIC. She filed her Income Tax Return for the Assessment Year 2001 - 02 duly signed by her on 27.09.2001, with the Income Tax Department, disclosing that the total income from all sources was Rs. 45,651/ - and she claimed a refund of Rs. 21,672/ - on the basis of TDS Certificate of Form 16A purported to have been issued by LIC, Chirkunda Branch. In the said TDS Certificate, the amount of Rs. 21,672/ - was shown as deducted at source from LIC Commission during the Financial Year 2000 - 01. Accordingly, a refund order of Rs. 24,590/ - was Issued to the assessee for the Assessment Year 2001 - 02. It is also alleged that on verification and inquiry from the L.I.C. office, it was found that no such TDS Certificate which was submitted by the accused/petitioner along with her Income Tax return, for the Assessment Year 2001 - 02, was issued from L.I.C. Thereafter, the assessee/accused Smt. Namita Roy was noticed to show cause as to why prosecution under Section 277 of the Income Tax Act be not launched against her. In reply to the said notice, the assessee/petitioner stated that on the abatement of one Amal Kumar Chatterjee, she did so and admitted her signature and verification in her return. It is further alleged that the assessee/accused Smt. Namita Roy furnished inadequate particulars of her income in her Income Tax Return and she falsely claimed refund of Rs. 21,672/ - on the strength of forged TDS Certificate which she knew to be false and therefore, she was liable to be prosecuted for commission of offence under Section 277 of the Income Tax Act. Accordingly, sanction for prosecution was accorded on 09.07.2004 by the Commissioner of Income Tax, Dhanbad and then the complain was filed in the Court of Special Judge (Economic Offences).
(3.) ON the basis of the allegations made in the Complaint petition, the Special Judge, Economic Offences, Dhanbad, by order dated 07.08.2004, took cognizance of the offence under Sections 277 of the Income Tax Act against the petitioner which is under challenge in this application.;