ORDER

1. In this appeal by special leave the order impugned is the order of the h High Court of Judicature for Rajasthan, Jaipur Bench, Jaipur in SB Criminal Miscellaneous Petition No. 1213 of 1998 whereby the High Court dismissed the petition filed by the appellant herein under Section 482 CrPC for quashing the proceeding pending in the Court of the Special Judicial Magistrate (Economic Offences), Jaipur initiated under Section 276-CC read a with Section 278-B of the Income Tax Act, 1961. The High Court rejected the petition by a summary order.

2. The facts are not disputed before us. They may be briefly stated thus:

In respect of Assessment Year 1982-83, the appellant firm did not file its return in time, but in its delayed income tax return disclosed an income on which the tax liability was shown as Rs 644. The assessing officer did not accept the return and made certain additions and imposed a tax liability of Rs 10,476. The appellant firm, aggrieved by the order, preferred an appeal. The Appellate Authority remanded the matter to the assessing authority for fresh assessment making certain observations. The assessing officer thereafter assessed the appellant firm and on the bas