Satish Kumar Mittal, J.

1. The petitioner has filed the instant petition under Section 482 of the Code of Criminal Procedure for quashing of the complaint (annexure P5) filed against her by the Assistant Commissioner of Income-tax (respondent herein) under Section 276CC of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for not furnishing her return of income for the assessment year 1983-84 within the statutory period.

2. The assessing authority issued notice to the petitioner under Sections 143(2) and 142(1) of the Act requiring her to furnish the details of the income. Thereafter, the assessing authority vide its order dated December 31, 1985, made certain additions for the assessment year 1983-84 while disbelieving certain facts stated by the petitioner. In respect of the said addition, the assessing authority vide its order dated December 31, 1987 (annexure P2), imposed a penalty upon the petitioner under Section 271(1)(a) of the Act. Aggrieved against the said order of penalty, the assessee filed an appeal before the Commissioner of Income-tax (Appeals), who vide his order dated January 27, 1988, dismissed the same. Aggrieved against the said order, th