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