SANJAY PRIYA, J.:–This application under Section 482 of the Code of Criminal Procedure has been filed for quashing the order dated 15.05.2013 passed by the Special Judge, Economic Offences, Patna, in Complaint Case No.52-C of 2013 by which the learned Special Judge has taken cognizance of the offence under Section 276 B of the Income Tax Act, 1961 (hereinafter to be referred as “Act”).

2. Prosecution has been launched against the petitioner on the basis of complaint filed by Sri Ajay Jadeja, Deputy Commissioner of Income Tax, TDS Circle, Patna, alleging therein that Accused No.1 Sonali Auto Pvt. Ltd. with its registered office at Dangi Complex, NH 30, New Bye Pass, Anisabad, Patna, filed its TDS return in respect of Tax deducted at source on different nature of payment from its Patna Office at Patna having TAN- PTNS00778S. As per scheme of Section 276-B of the Act and the details available on the ITD system, the list of cases/deductors, who have failed to pay to the credit of Central Govt. the tax deducted by them has been obtained by the complainant.

3. From perusal of TDS return filed by the accused, it has been gathered by the complainant that TDS amounting to j 1,43,029/- had no

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