1. This is a petition to quash the proceeding in C.C. No. 5674 of 1976, pending before the Chief Metropolitan Magistrate, Egmore, Madras. C.C. No. 5674 of 1976 has been filed against the first and second petitioners and three other accused, namely, Suresh, Sridhar Rao and Bhaskara Rao, for offences under Sections 120-B, 193 and 196 of the Indian Penal Code, and Sections 277 and 278 of the Income-tax Act, 1961. The complainant alleges that the first petitioner in C.C. No. 5674 of 1976, along with the other petitioners and others, entered into a criminal conspiracy to fabricate the books of account, produced false evidence and have wilfully given false statements, etc. It is alleged by the petitioners herein that the complaint itself is an outcome of the assessment order of the Income-tax Department for the assessment year 1971-72. The assessment order is dated March 28, 1974. The seventh ITO, City Circle IV, Madras, after examining R.S. Ashok, R. Sridhar Rao and R, Bhaskar Rao, came to the conclusion that the assessee in collusion with these parties has prepared bogus vouchers and the claimed expenditure. Against the order of assessment, an appeal was preferred by M/s. Associated Industries, Madras, to the AAC of Income-tax, 8th Range, Madras. The AAC, by his order dated May 31, 1976, observing that the ITO has not examined the other partners who have received sub-commission, that the vouchers had not been verified by the ITO and that the ITO ought to have examined the concerned individuals before passing the order, set aside the assessment order for the year 1971-72, and directed the ITO to re-do the, assessment afresh according to the true facts of the case ascertained after diligent enquiries.
2. It is further stated that the Department has taken this matter to the Appellate Tribunal and 'the same is pending before the Income-tax Appellate Tribunal.
3. Meanwhile, the complaint, which is the subject-matter of C.C. No. 5674 of 1976, has been filed. It is clear from the complaint produced before this court that the same is independent of the assessment order passed by the ITO of the Fourth City Circle dated March 28, 1974. It is well settled that there can be parallel proceedings both in civil and criminal courts. The proceedings before the income-tax authorities can be construed only as civil proceedings. Further* the complaint launched is independent of the order passed by the ITO and the order of the ITO has been quoted incidentally in the complaint. The complaint, as it is, makes out a prima facie case against the petitioners herein and, no doubt, it is for the complainant to establish the offences against the petitioners herein, before the Criminal court. As it is, there is no case made out for calling for the records and quashing the proceedings in C.C. No. 5674 of 1976.
4. In these circumstances, this criminal miscellaneous petition is dismissed.