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Keywords: Profits, Appellate Tribunal, Prosecution, Orders, Discharge, Concealment, Board Of Revenue, Proceedings, Income-Tax Officer, Retrial, Quashment, Order, Notices, Petition, Returns, Disclose, Rent, Disposed Of, Appellate Tribunal Result: Petition accepted JUDGMENT The circumstances in which these petitions, which will be disposed of by a common judgment, have arisen are as follows:- The applicants are partners in business, running a restaurant known as 'Hijaz Restaurant' at Khadda, in the city of Karachi. They filed the returns of the income-tax of their firm for the years 1965-66 to 1971-72, which was signed and verified by the applicant No. 1. It appears that the assessee did not disclose the income of a pan shop for which they were getting Rs. 80 per month. Notices were issued to them under section 34 of the Income-tax Act, and they filed revised returns mentioning therein, the shop and its income, which were not disclosed earlier. The learned Income-tax Officer thereupon found that that a conscious concealment of income was involved which warranted prosecution, under sections 51(2) and 52 (a) of the Income-tax Act respectively. He therefore obtained the A approval of the Central Board of Revenue under section 53(1) of the Income Tax Act, and filed the complaint in the Court of the Special Judge, Central, Karachi. 2. The applicants filed an application for their discharge under section 253(2) of the Cr. P. C., which came to be dismissed on 1-9-1972. In this very context it might be mentioned that the applicants had preferred appeals against the assessment orders of the Income-tax Officer, and the Income-tax Appellate Tribunal by its order dated 26-6-1974, allowed the appeals and remanded…

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