JUDGMENT

K. N. Saikia, J. - In this criminal revision under sections 401 and 482, Criminal Procedure Code the petitioner prays for setting aside the order dated 18-7-79 of the Judicial Magistrate, Gauhati in Case No. 309C/73 rejecting his prayer for stay of the proceeding pending assessment made by the Income Tax Officer.

2. The Income Tax Officer, B-Ward, Gauhati, instituted the above complaint case under section 277 of the Income Tax Act read with sections 177, 193 and 196 of the Indian Penal Code on the allegation, inter alia, that the petitioner willingly and deliberately concealed his actual income earned as medical fees from various Central Government employees and from private practice to evade tax.

3. In the complaint case the petitioner appeared before the Court and pleaded not guilty. It is stated in this petition that against the relevant assessment of 1970-71 made by the Income Tax Officer, B-Ward, Gauhati, the petitioner preferred an appeal before the Appellate Assistant Commissioner of Income Tax, Gauhati Range-1 who by his order dated 21-11-74 partly allowed the appeal giving some relief to the petitioner, and on further appeal the Income Tax Appellate Tribunal by it