JUDGMENT :

Heard Mr. Pandey Neeraj Rai, learned counsel appearing for the petitioners, Mr. Bhola Nath Ojha, learned A.P.P. for the State and Ms Amrita Sinha, learned counsel appearing for the O.P. No. 2 (Income Tax Department).

2. This petition has been heard through Video Conferencing in view of the guidelines of the High Court taking into account the situation arising due to COVID-19 pandemic. None of the parties have complained about any technical snag of audio-video and with their consent this matter has been heard.

3. This criminal miscellaneous petition has been filed for quashing of the entire criminal proceeding including the order dated 08.12.2017, passed by the learned Special Judge, Economic Offences, Dhanbad, in connection with C.O. Case No. 13 of 2017, whereby cognizance has been taken against the petitioners for the offences under Sections 276(B) and 278(B) of the Income Tax Act, pending in the Court of learned Special Judge, Economic Offences, Dhanbad.

4. The complaint was lodged by one Sandeep Ganguly, Assistant Commissioner, Income Tax Department, stating therein:-

(i) The complainant is a public servant within the meaning of section 21 of the I.P. Code and the present