Dismissing the petition filed under section 482 of the Criminal Procedure Code, 1973, that the complaint had been filed on the ground of non-filing of return. A petition stating that the assessee was not liable to file a return necessitated investigation of facts which was not permissible. Court held that While invoking the power under section 482 of the Code of Criminal Procedure, 1973 for quashing a complaint or a charge, the court should not embark upon an enquiry into the validity of the evidence available. All that the court should see is whether there are allegations in the complaint which form the basis for the ingredients that constitute certain offences complained of. The court may also be entitled to see whether or not the preconditions requisite for taking cognizance have been complied with, and whether the allegations contained in the complaint, even if accepted in entirety, would not constitute the offence alleged. Referred  Jayanthi V. Meenakshi  ( SC) ( AY:2013-14)