K.C.Gupta, J.

1. This criminal revision petition has been directed by the Income-tax Officer, Survey Circle, Rohtak, against the order dated October 26, 1990, passed by the learned Sessions Judge, Rohtak, whereby the criminal revision filed against the order dated March 13, 1989, passed by the Judicial Magistrate First Class, Rohtak, vide which the respondents were summoned under Section 276C/277 of the Income-tax Act, 1961, read with Section 465/467/ 471 of the Indian Penal Code, was accepted and the impugned order was set aside and further the respondents were discharged.

2. Briefly stated, the facts are that on March 30, 1983, the Income-tax Officer, Rohtak, filed a complaint under Section 276C/277 of the Income-tax Act read with Section 465/467/471 of the Indian Penal Code, against Janta Trading Company and Vinod Kumar Jain and others on the allegations that Janta Trading Co., was a partnership firm while the other three accused, namely, Vinod Kumar Jain, Kala Wati Jain and Ravi Kanta Jain, were its partners and they were carrying on the business of sale and purchase of cement. It was further alleged that on December 14, 1982, a survey under Section 133A of the Income-t