A. K. SIKRI, J.

( 1 ) SHRI P. K. Banerjee, Income-Tax Officer (ITO), has filed a complaint under sections 277/278 of the Income-Tax Act, 1961 (hereinafter referred to as 'the act') as well as under Sections 193/196 of the Indian Penal Code (for short, 'ipc') against as many as nine persons. Accused No. 1 is M/s. Radhey Sham Om prakash, which is a partnership firm (hereinafter referred to as 'the firm'), and accused Nos. 2 to 8 are the partners of accused No. 1. Accused No. 9 Shri r. K. Gupta is an Advocate who represented the firm. The gravamen of the charge is the false averment made by the accused persons to the effect that they had filed the income-tax return in respect of the assessment year 1981-82 on 6. 7. 1981, whereas no such return was allegedly filed and the return was filed only on 24. 3. 1983 in relation to the firm for the assessment year 1981-82. The factum of this alleged false statement surfaced in the following circumstances, as per the averments made in the complaint.

( 2 ) ON 24. 3. 1983, duly signed and verified income-tax return in respect of the firm was filed by the accused No. 5 Smt. Subhadhra Rajgaria showing taxable income at Rs. 2,14,900/ -. This return