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1. Facts giving rise to this petition under Section 482, Cr. PC. are as follows:

2. Parkash Chand, petitioner, is a partner of M/s. Sharma Textile and General Industries, village Piao-Maniyari, District Sonepat, along with Deep Chand, Ishwar Singh and Prahlad Singh. The aforesaid firm carries on business as traders and manufacturers of tapes, newar and wicks.

3. The ITO, Sonepat, filed a complaint against the petitioner and his co-partners, Deep Chand, Ishwar Singh and Prahlad Singh on 28th March, 1974, in the Court of the Chief Judicial Magistrate, Sonepat, under Section 277 of the I.T. Act, 1961, and under Sections 192, 193, 467, 468 and 471 read with Section 34 of the IPC pertaining to the assessment year 1970-71. The petitioner was charged for the offences under Section 227 of the I.T. Act, 1961, and Sections 193 and 471 of the IPC, by the learned Additional Chief Judicial Magistrate, but his three co-partners were discharged by him. The case against the petitioner is pending before the Additional Chief Judicial Magistrate. It is in this situation that the present petition for quashing the proceedings pending in the criminal court against the petitioner is filed.

6. The High Court also affirmed the findings of the Tribunal and on p. 7 of its judgment it held that " the Tribunal rightly came to the conclusion that there was no concealment. In this view of the matter, in our considered opinion no question of law arises and thus the prayer made in the application cannot be allowed." It was on the basis of false returns, false accounts and inflated items of purchases that the prosecution case against the petitioner was initiated at the instance of the ITO, Sonepat. But on these matters, the Tribunal has held that the authorities below have not established clearly as to the particular items of purchases which were inflated and that there is no proof that the assessee (petitioner) had concealed income or furnished inaccurate particulars of income to the extent of Rs. 13,912. The IAC held as under :

11. Accordingly, this petition is allowed and the criminal proceedings pending against the petitioner before the learned Addl. Chief Judicial Magistrate, Sonepat, are quashed.