POONAM SRIVASTAVA, J.

( 1 ) HEARD learned counsel for the applicants M/s S. P. and Company and another, learned A. G. A. for the State and Sri Ashok Kumar, Advocate, appearing for the Union of India.

( 2 ) THIS application has been filed invoking inherent jurisdiction under Section 482 Cr. P. C. to quash the proceeding in criminal case no, 164/90 under Section 276 E of Income Tax Act and also the order dated 3. 12. 1999 (Annexure No. 3) passed by the 1st Additional Sessions Judge, kanpur Nagar in criminal revision No. 447 of 1998 confirming the order passed by the Special chief Judicial Magistrate, Kanpur Nagar dated 27. 8. 1998 in criminal case No. 164 of 1990, union of India v. S. P. and Company and two Ors. under Section 276 Income Tax Act 1961.

( 3 ) THE criminal complaint was instituted by the opposite party No. 3 under Section 276 E of income Tax Act 1961 on 29 3. 1990. which is numbered as criminal case No. 164 of 1990. A copy of the complaint has been annexed as annexure No. 1 to the application. The allegations as narrated in the complaint are that the applicants contravened the provisions of Section 269 T of income Tax Act, 1961 for the assessment year 1988-89 whereby the

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