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1.    The petition has been filed under Section 482 Criminal Procedure Code for quashing Complaint Case No.1305 of 2007 under Section 276-C (1) and Section 277 Income Tax Act, 1961 pending in the court of Special Chief Judicial Magistrate (Economic Offences), Lucknow.

2.     Heard Shri Pradeep Agrawal, Advocate assisted by Shri Anil Tewari, Advocate for the petitioner, Shri Manish Mishra, Advocate for respondent no.2 and learned counsel for the State.

3.    In the petition it has been pleaded that the petitioner is a partner in firm M/s Shyam Traders, and filed her return of income for assessment year 2002-2003 declaring income of Rs.3,10,247/- on 28.3.2003. There were certain other investments in shares; which were sold.  Some other investments were also made.  The petitioner also received Gift.

7. The applicant also being aggrieved by order of penalty filed appeal against the order passed by CIT(A) dated 22.12.2006 before ITAT on 8.2.2007, vide Annexure-VI.

8. In the petition, it has been pleaded that while the appeals were pending before ITAT, the assessing authority lodged impugned complaint on 15.3.2007 under Section 276(C)(1) read with Section 277 Income Tax Act, 1961 in the court of Special Chief Judicial Magistrate (Economic Offences) Lucknow. The said complaint was registered as Complaint Case No.1305 of 2007.

24. The petition is allowed.

25. Complaint Case No.1305 of 2007, under Section 276-C(1) and Section 277 Income Tax Act, 1961, pending in the court of Special Chief Judicial Magistrate (Economic Offences) Lucknow is hereby quashed.

Order Date :- 2.11.2017 Madhu