IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Criminal Misc. App. No. 411 of 2008 Prem Chand Jain. .……… Petitioner Versus Union of India. .……… Respondent Mr. Manish Arora, Advocate for the petitioner. Mr. H.M. Bhatia, Advocate holding brief of Mr. Arvind Vashishth, Asst. Solicitor General for the respondent. Hon’ble V.K. Gupta, C.J. After hearing the learned counsel for the petitioner and upon perusal of the contents of the complaint in question as well as the relevant provisions of Income Tax Act, 1961, I feel convinced that no case for interference by this Court, in exercise of this Court’s jurisdiction under Section 482 CrPC, is made out. The petition is dismissed in limine. (V.K. Gupta, C. J.) 27.06.2008 G