The High Court disposed of the bail application of the assessee under section 482 of the Code of Criminal Procedure, 1973, arising out of proceedings under section 276C(2) read with section 278E of the Income-tax Act, 1961, directing that if the assessee appeared and surrendered before the court below within 30 days and applied for bail, his prayer for bail shall be considered and decided in view of the law settled by the court. SLP of the assessee is dismissed. Followed Lal Kamlendra Pratap Singh v. State U.P. (2009) (3) ADJ (SC)