JUDGMENT :

Shampa Dutt (Paul), J.

1. The present revision has been preferred praying for quashing of proceedings being Complaint Case No. C-1522 of 2018 under Sections 276C(1) and Section 277 of the Income Tax Act, 1961, read with Section 120B of the Indian Penal Code, now pending before the Court of the Chief Judicial Magistrate, at Alipore, South 24 Parganas, and all orders passed therein.

2. The petitioner states that the petitioner runs a reputed business house which deals in jewelry and precious stones under the name and style of “Nemichand Bamalwa & Sons”. The petitioner and even prior to him, his forefathers, had been in the said trade for the last few decades.

3. The petitioner states that the petitioner has been maliciously arraigned as an accused person in the impugned case, which was initiated at the behest of Assistant Commissioner of Income Tax i.e. the opposite party herein.

4. Several search and seizure operations were carried out at the business premises of the petitioner.

5. The allegations in the complaint are that:-

The accused person runs various types of businesses under different names. Search and seizure operations were conducted under Section 132 of the Income Tax