( 1 ) THESE two criminal petitions are filed for quashing the proceedings before the Special Judge for Economic Offences, Hyderabad, in C. C. No. 7 of 1994 and C. C. No. 8 of 1994. These two criminal proceedings in C. C. No. 7 of 1994 and C. C. No. 8 of 1994 are filed before the Special Judge for Economic Offences, Hyderabad, under sections 276c and 277 of the Income-tax Act. The petitioner is an assessee and C. C. No. 7 of 1994 pertains to the assessment year 1986-87 and C. C. No. 8 of 1994 pertains to the assessment year 1987-88. The grievance of the petitioner in substance is that regarding the alleged violation of the provisions of the Income-tax Act separate penalty proceedings were initiated against the petitioner alleging the same set of facts; that he suppressed certain income in the return and thereby tried to evade the tax payable by him and also submitted false accounts. The authority of the first instance, the Income-tax Officer, Ward-3 (4), Ayakar Bhavan, Hyderabad, levied penalty for both the assessment years and being aggrieved by the same the petitioner approached the Deputy Commissioner of Income-tax (Appeals), A-Range, Hyderabad. It is the case o