1995 (3) TMI 52

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..... for the petitioner and Shri Rakesh Ranjan Agrawal for the respondents on the question of admission. By this petition, the petitioner seeks a writ, order or direction in the nature of certiorari quashing the contemplated prosecution proceedings under sections 276C and 277 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the assessment year 1981-82, before the Commissioner of .....

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..... llate Tribunal (hereinafter referred to as "the Tribunal") and the Tribunal by its order dated August 23, 1990, quashed the assessment order and, therefore, learned counsel submits that the necessary ingredients for issuance of the notice for the prosecution of the petitioner are lacking and on this basis the proceedings deserve to be quashed. However, Sri Rakesh Ranjan Agrawal, learned counsel a .....

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..... us this case squarely applies to the facts of the instant case and hence, this court is of the opinion that at this stage no interference by this court under article 226 of the Constitution is called for, for quashing the notice dated February 21, 1989, issued by the Assistant Director of Income-tax (Prosecution), Meerut, against the petitioner or in any manner for quashing the proceedings for the .....

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