M. M. MIRDHE, J. ( 1 ) THESE Criminal Petitions are preferred by the petitioners under Section 482 of Cr. P. C. praying to quash the proceedings in C. C. No. 365 of 1987 on the file of the Special Court for Economic Offences, bangalore. ( 2 ) THE petitioners in Criminal Petition No. 916 of 1988 are Accused Nos. 1 and 2 in C. C. No. 365 of 1987 and petitioner in Criminal Petition no. 917 of 1988 is Accused No. 3 in that case. Since both these petitions are filed by the petitioners who are accused in the same C. C. number and against the same order of issuing process by the learned Presiding Officer of the special Court for Economic Offences, Bangalore, i have heard these petitions together and i am passing a common order in these cases. ( 3 ) I have heard the learned counsel for the petitioners and the learned counsel for the respondent fully in these petitions and also perused the records of the case. ( 4 ) PETITIONER-1 in Criminal Petition No. 916 of 1988 is a firm called M/s. Shankar and Company and petitioner-2 is the Managing Partner of that firm. The petitioner in Criminal Petition No. 917 of 1988 is an Auditor of that firm who appeared before the respondent as the authorised agent having a Power of Attorney to represent the firm. Accused No. 1 is the firm dealing in wholesale distribution of medicines. Accused No. 3 as the auditor of Accused No. 1 firm filed assessment return of the firm for the year 1982-83 before the respondent. The respondent issued notice under sections 143 (2) and 142 (1) of the Income Tax act to produce the documents and evidence in support of the said returns and on 20-12-1984 accused No. 1 i. e. the firm produced certain documents through Accused No. 3, its Auditor. The respondent noticed certain discrepancies on the following heads :-