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WRIT PETITION NO.3225 OF 2022
1. Rule. Since the pleadings are completed, the writ
petitions are taken up for final disposal with the lead matter
being taken as Writ Petition No.3225 of 2022, since both
parties agree that issue raised in both the petitions are similar.
2. This Criminal Writ Petition under Section 482 of the
Criminal Procedure Code, 1973 (Cr.P.C.) seeks quashing and
setting aside of C.C. 214/SW/17 dated 23 May 2017 filed by
respondent No.1 for offence under Section 276 CC read with
278E of the Income Tax Act, 1961 (the Act).