( 1 ) THIS petition is to quash the proceedings of the Special Judge for Economic Offences, Hyderabad, in Crl. M. P. No. 15 of 1984, in C. C. No. 94 of 1984, confirmed by the Metropolitan Sessions Judge, Hyderabad. The facts arising in this petition may be briefly stated : For the assessment year 1980-81, the petitioner field the return under the Income-tax Act admitting a total income of Rs. 15,481. On scrutiny of the books of account, the Income-tax Officer, Nalgonda, found that in collusion with the second accused, he had introduced fictitious purchases of yarn of Rs. 75,000 for the manufacture of bandage cloth by him and on that basis a sum of Rs. 75,000 was added to the income declared by the petitioner. On appeal against the said assessment, the Appellate Assistant Commissioner, Hyderabad, by his order dated 27/01/1984, set aside the orders passed by the Income-tax Officer and directed him to redo the assessment. After the assessment order was passed, the Income-tax Officer filed a complaint with the approval of the Commissioner of Income-tax against the petitioner and another person for offences under sections 277 and 278 of the Income-tax Act and sections 19 3