JUDGMENT

Arijit Pasayat, J.-Prosecution was launched against the appellants for alleged concealment of income and thereby willfully attempting to evade tax, and for making false statement on verification in terms of Sections 276C of the Income Tax Act, 1961 (in short the Act ) relating to the assessment year 1988-89. Cognizance was taken by the Special Court, Economic Offences, Muzaffarpur, Bihar in complaint case No. 50 of 1992 instituted by the Income Tax Authorities. Petitions under Section 482 of the Code of Criminal Procedure, 1973 (in short the Code ) were filed by appellant No.1 (hereinafter referred to as the firm ) and L.N. Poddar, a partner of the assessee firm before the Patna High Court. The specific stand of the petitioners before the High Court was that the proceedings should not continue as applications for settlement were filed and pending before the Settlement Commission, Income Tax and Wealth Tax (hereinafter referred to as the Commission ). The High Court did not accept the stand as no order granting any immunity had been passed by the Commission. Referring to the factual position also it was held that no case for interference was made out at the relevant stag