JUDGMENT/ORDER :

Prayer: Petition filed under Section 482 of Cr.P.C. to call for the records and quash the prosecution in E.O.C.C.No.82 of 2017, on the file of the learned Additional Chief Metropolitan Magistrate (Economic Offences)-II, Egmore at Allikulam, Chennai.

1. This petition has been filed to quash the proceedings in E.O.C.C.No.82 of 2017 for the offences under Section 276C(2) of the Income Tax Act, pending on the file of the learned Additional Chief Metropolitan Magistrate (Economic Offences)-II, Egmore at Allikulam, Chennai. The trial Court took cognizance of the offence on the basis of the complaint filed by the Respondent.

2. The brief fact of the Petitioner's case is as follows:

2.a. The Petitioner/accused while filing the Return of Income for the financial year 2012-13 (Assessment year 2013-14) has shown tax payable of Rs.2,22,23,010/- and paid tax of Rs.10,000,000/- only as self assessment tax. The assessment under Section 143(3) of the IT Act, 1961 for the Assessment year 2013-14 was completed by accepting the income returned by the assessee vide order dated 31.03.2016. Since the assessee has paid only Rs.10,000,000/- towards undisputed tax and still remaining amount ha