JUDGMENT :

SANJAY KUMAR DWIVEDI, J.

1. Heard Mr. Vishal Kumar Trivedi, learned counsel for the petitioners and Ms. Amrita Sinha, learned counsel for opposite party no. 2.

2. This petition has been filed for quashing of the entire criminal proceedings including the cognizance order dated 12.03.2018 in connection with Economic Offences Case No. 15/2018, pending in the court of the learned Special Judge, Economic Offences, Dhanbad.

3. It has been alleged in the complaint filed by opposite party no. 2 before the learned Special Judge, Economic Offences, Dhanbad that petitioner no. 2 on behalf of petitioner no. 1, being the principal officer deducted TDS amount of Rs. 1,02,900/- for the financial year 2013-14, but failed to credit the same to the account of the Central Government of India, TDS Ward, Dhanbad and on this background, the complaint case has been filed. The cognizance has been taken vide order dated 12.03.2018.

4. Learned counsel for the petitioners submits that the petitioners have filed petition for discharge under Section 245 Cr.P.C. which was rejected by the learned court vide order dated 04.06.2022. He further submits that the cognizance order is bad in law and no case is ma