K.P.S.Sandhu, J.

1. This is a petition under Section 482 of the Code of Criminal Procedure, 1898, filed by Murari Lal, Mangey Ram, Mahabir Parshad and Ballu Ram, partners of a firm, Messrs Mohinder Pal Ajay Kumar, Timber Merchants, Kath Mandi, Hissar, praying therein that the complaint dated March, 31, 1983, filed under Section 276C of the I.T. Act, 1961, by the ITO, Hissar (annexure P-4 to this petition), and the proceedings taken thereon be quashed.

2. The facts which gave rise to this petition are that petitioner No. 5, the firm Messrs Mohinder Pal Ajay Kumar, Timber Merchants, Kath Mandi, Hissar, is an income-tax assessee and is being assessed to income-tax by the ITO, A-Ward, Hissar. On August 31, 1981, the firm, Messrs Mohinder Pal Ajay Kumar, filed a return of income dated August 31, 1981, along with the copies of statement of accounts, i.e., statutory income chart, profit and loss account, statement of partners account, balance-sheet, etc., for the assessment year 1981-82, relevant to the accounting year 1980-81, declaring an income of Rs. 75,224. The return was signed and verified by Murari Lal, the petitioner. He also put his signature on the statement of accounts