A.P.Chowdhri, J.

1. Facts necessary for the disposal of these two Crl. Misc. Nos. 2467-M and 2468-M of 1987 are as follows :

There is a firm called M/s Emerson Paul Plastic Company with Sat Paul Singh Alang and Smt. Kaushalya Wati as partners dealing in electric and automobile components at Faridabad. The firm was assessed to income-tax and, for the assessment year 1976-77, return of income was filed by the firm on September 1, 1987, duly signed and verified by Sat Paul Singh Alang. Along with the return, the firm filed balance-sheet, profit and loss account and lists of sundry creditors and sundry debtors. The said copies of accounts were duly signed by the aforesaid partner. Assessment was completed on March 21, 1977, and total income computed was Rs. 35,130. Later on, it came to the knowledge of the Department that the assessee had furnished different figures for the sale, purchase, net profit, gross profit, capital, sundry creditors, etc., to the State Bank of India, Faridabad. Copies of accounts submitted to the State Bank of India were at variance with the copies of accounts submitted to the Department along with the return. After obtaining proper sanction, a complain