M.M.Punchhi, J.

1. This is a petition Under Section 482, Cr. PC, for quashing the criminal complaint filed by the ITO, Kurukshetra, against the petitioner.

2. Skeletal facts arising thereto are these:

Occasion had arisen during assessment proceedings to initiate imposition of penalty on the petitioner. The officer of the first instance imposed penalty on the petitioner. Later, that order was quashed by the appellate authority. On the strength of the order of the officer of the first instance, criminal prosecution was launched against the petitioner under Section 277 of the I.T. Act, 1961. The petitioner, taking aid of the order of the appellate authority, apprised the learned Magistrate, before whom the complaint was pending, that when the case of the Department for the imposition of penalty had faltered, there was no case to proceed against the petitioner criminally. Reliance was placed on two judgments, Uttam Chard v. ITO [1982] 133 ITR 909 (SC) and Parkash Chand v. ITO [1982] 134 ITR 8 (P&H).

3. The learned trial Magistrate dismissed the prayer of the petitioner being of the view that unless some evidence comes on the record, it would be premature to pronounce on the mat