D.P. HIREMATH, J.

1. The petitioners herein have challenged the legality of the complaint filed by the respondent, Dy. CIT (Asst.), against them for various offences under the IT Act, 1961, before the Special Court for Economic Offences at Bangalore. A-1 is a private limited company, A-2 and A-3 are its directors and A-4, a chartered accountant, auditing their accounts. They are alleged to have committed offences under ss. 276C and 277 r/w ss. 278B and 278 of the IT Act, 1961. During verification of the accounts submitted by them for the asst. yr. 1985-86 for the period ending on 31st March, 1985, it was revealed that a false claim regarding depreciation on buildings in a sum of Rs. 1,35,480 was made by the company and investment allowance amounting to Rs. 5,30,506 was also claimed which A-1 could not have done. Similarly, there was fabrication of false evidence regarding commissioning of the intermix before 31st March, 1985, to entitle the company to claim depreciation and investment allowance. The machinery was not commissioned till 24th Sept., 1985. The complainant-respondent further alleged that the accused persons had wilfully attempted to evade payment of taxes to the