V.S.Aggarwal, J.

1. This is a revision petition filed by M/s. Karma Trading Company (hereinafter described as the petitioner) directed against the order dated 22.11.1994 passed by the Chief Judicial Magistrate, Ferozepur. By virtue of the impugned order, the learned trial court framed charges against the petitioner with respect to offences punishable under section 276-C, 277 read with Section 278-B of the Income Tax Act.

2. Petitioner No. 1 is a registered firm and petitioners No. 2 and 3 are its partners. Petitioner firm filed its return of income tax declaring an income of Rs. 1,28,050/- in August, 1986. During the course of assessment proceedings, Income Tax Officer made an addition of Rs. 1,75,000/- vide order dated 30.12.1987. Penalty proceedings were also started under section 271(i)(c) of the Income Tax Act. As against the said order, petitioner preferred an appeal to the Commissioner of Income Tax (Appeals), Chandigarh, which was dismissed on 7.3.1988. After dismissal of the appeal, a criminal complaint was filed against the petitioners under section 276(c) and 277 read with section 278-B of the Income Tax Act, before the Chief Judicial Magistrate, Ferozepur. Petiti