( 1 ) ). HEARD learned counsel Mr. Puj for the petitioners, learned counsel Mr. Naik for respondent No. 2 - Income Tax authority, and learned A. P. P. Mr. Desai for the State in all these matters. As was agreed and stated at the Bar, all these matters involve common legal issues and therefore they are, by consent, disposed by this common judgment.

( 2 ) THE petitioner in Criminal Misc. Applications Nos. 959 to 961 of 1992 is a partner in the firm which is the petitioner in Criminal Misc. Applications Nos. 965 to 967 of 1992. The petitioner in Criminal Misc. Applications Nos. 962 to 964 of 1992 is also a partner in the same firm as the first mentioned petitioner. Thus, the two partners and the partnership firm have approached this Court with a prayer to quash the complaints and the criminal proceedings in the various pending criminal cases initiated by the Inspecting Assistant Commissioner of Income Tax, Ahmedabad.

( 3 ) THE offences alleged against the petitioners are one or more or all of the offences defined or made punishable under Sections 276-C (1), 276-C (2), 276-CC and 277 of the Income Tax Act, 1961 (the "act" ). The offences alleged against the petitioners