JUDGMENT :

SANJAY KUMAR DWIVEDI, J.

1. Heard Mr. D.V. Pathy, learned counsel for the petitioner and Ms. Amrita Sinha, learned counsel for the opposite parties.

2. This petition has been filed for quashing the entire criminal proceedings including the order taking cognizance dated 18.03.2016 passed by the learned Special Judge, Economic Offence, Dhanbad in connection with Complaint Case being C.O. Case No. 01 of 2016, whereby, cognizance has been taken against the petitioner under Section 276CC of the Income Tax Act, 1961, pending in the court of the learned Special Judge, Economic Offence, Dhanbad.

3. The opposite party no. 2 has filed the complaint case being C.O. Case No. 01 of 2016 before the court of the learned Special Judge, Economic Offence, Dhanbad against the petitioner under Section 276CC of the Income Tax Act, 1961 pertaining to the Assessment Year 2013-14 alleging therein that a search was conducted in the case of accused on 19.02.2014 and subsequent case and his case was centralized with the Commissioner of Income Tax, Dhanbad vide order dated 27.08.2014. The accused Suresh Kumar Agarwal was an assessee in his individual capacity within the meaning of Income Tax. The incom