Criminal proceeding quashed on the basis of findings given by Tribunal.

V. RENGASAMY, J.

( 1 ) ALL these petitions have been filed under Section 482 Code of Criminal Procedure to quash the criminal proceedings in CC. Nos. 143 to 145 of 1991 on the file of the Additional Chief Metropolitan Magistrate (Economic Offences II), Madras. The first accused in these cases is the partnership firm dealing in cutting tools, hand tools and general hardware items. The other accused are partners. The respondent Income Tax Officer has filed complaints in the abovesaid cases for the offences under Sections 276C (1), 277 and 278-B of the Income-tax Act and also under Sections 120-B, 193, 196 and 420 read with Section 511 of the Indian Penal Code for the concealment of the income. In C. C. No. 143/91 it is alleged that the accused per sons for the assessment year 1986-87, filed the return of income declaring a. total income of Rs. 2,21,575. The Income Tax Officer assessed the income on the basis of the statement computing the total income at Rs. 2,41,695. 00. But during 1987-88, the Income-Tax Officer, suspecting the correctness of the amount, issued notice to the first accused and also their seller M/s. Addison and Company for production of their account books for verification of the purchases. Thereafter, the accused filed the revised statement for the additional income of Rs. 4,80,420 stating that a mistake was found out in totalling the amount of M/s. Addison and Co. Ltd. , and therefore they were offering the additional in come of assessment. As the assessee did not reveal the actual income for 1986-87, penalty proceedings were initiated and the complaint in CC. No. 143/91 was filed before the Additional Chief Metropolitan Magistrate (E. O. II) for the abovementioned offences. Similarly for 1987-88 also, though the return was filed declaring the income at Rs. 2,93,960. 00, after the notice to the accused and M/s. Addison and Co. Ltd. , the accused persons filed the revised returns admitting an additional income of Rs. 4,18,220. 00. There fore, for this concealment also, C. C. No. 144/91 was filed in the some Court for prosecution under the abovementioned offences apart from initiating the penalty proceedings. The accused filed the return for 1988-89, declaring a total income of Rupees 3,09,940/ -. In the course of the assessment. the account books were perused and it was found out that the closing stock came to Rs. 18,84,585. 00. showing a difference of Rs. 9,24,449 from the clos ing stock mentioned in the return. The accused filed the revised statement admitting the closing stock to the value of Rs. 18,84,585. 00. For this discrepancy also, the complaint in CC. No. 145/91 was filed in the Court of the Additional Chief Metropolitan Magistrate and penalty proceedings was also initiated under the Act. It is to quash these three cases, against the accused person, these petitions have been filed invoking the inherent powers of the High Court.

( 2 ) THE six partners in the partnership firm have filed the petitions 4165, 4162, 4168, 4171, 4174. 4177 and 4180 of 1991 to quash the proceedings in CC. No. 143/91, petitions Nos. 4166, 4163, 4169, 4172, 4175, 4178 and 4181 of 1991 have been filed to quash the proceedings in CC. No. 144 of 1991 and petitions Nos. 4167, 4164, 4170, 4173, 4176, 4177 and 4182 of 1992 are to quash the proceedings in CC. No. 145/91. In all these petitions, the grounds urged for quashing the proceedings are common. In the petitions, they have stated that their accountant by name Jeevaraj D. Vohra was maintaining the accounts of the firm but suddenly he expired on 17-2- 1986 that therefore they found it difficult to finalise their accounts and the son of the previous Accountant had taken over the post of account that with little experience, he prepared the accounts for the submission of the returns, that therefore mistakes had occurred in the totalling of the purchases from M/s. Addison and Co. Ltd. and on account of this mistake the discrepancy had occurred. They have further stated tha