9911796707
TMI Blog1997 (8) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Procedure (for short "the Code"), the petitioner has made a prayer for quashing the entire proceeding pending in the Special Court of Economic Offences, Muzaffarpur, bearing Complaint Case No. 27 of 1992 filed under sections 276C and 277 of the Income-tax Act, 1961 ("the Act"). The necessary facts for disposal of this petition may briefly be stated as follows : The petitioner is an assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed giving rise to Complaint Case No. 27 of 1992 (a copy of which is annexure-6 to this petition). It was alleged in the complaint that there was wilful attempt to evade tax by deliberately concealing the true particulars of income. It was also alleged that total income has been shown only at Rs. 87,240 and the revised return was filed only after detection of the concealment. The contention of le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d this amount was because of purchases made on payment of cash, which was not recognised as valid, this amount was originally not included under a misconception of the legal provision and lack of proper advice by the advocate of the petitioner. According to the submission everything was done bona fide and a revised return was filed soon after the omission had been detected and so there was no case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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