During survey conducted at business premises of petitioner, it was noted that petitioner had concealed income for relevant six assessment years. Consequently, reopening notice was issued and petitioner filed his return of income. Thereafter, tax payable was determined and penalty was levied  under section 271(1)(c).  Revenue filed complaints on grounds that petitioner committed offences punishable under sections 276CC, 276C(1) and 277 the Act. The petitioner  filed petition to quash the prosecution proceedings and contended that assessment order was passed after accepting returns filed by him and amount due was also paid thus, there could be no prosecution on ground of making false statements. The court observed that   substantial amount of income which was suppressed by petitioner came into light only after survey. Return of income was filed by petitioner in response to reopening notice with a delay of several months. Petitioner was involved in wilful and deliberate concealment of true and correct income by not filing return within stipulated time and complaint filed by revenue was justified.  (AY. 1999-2000 to 2004-05)