income, as per self assessment returns. But, the first petitioner did not pay the tax on the admitted income. When the respondent took up scrutiny proceedings, show cause notices were issued to the petitioners. In reply to the show cause notices, the petitioners allegedly claimed additional expenditure of Rs.54 lakhs. On 26.12.2016, the Deputy Commissioner of Income Tax Circle-2(1), Hyderabad, passed an assessment order, computed the income of the assessee and the total demand payable was Rs.58,83,260/-. Aggrieved by the assessment order passed by the Deputy Commissioner of Income Tax Circle-2(1), Hyderabad, the petitioners preferred an appeal. Thereafter, the Commissioner of Income Tax (Appeals)-8, Hyderabad, passed an order exempting certain items as a pre-condition to entertain the appeal, the petitioner paid certain amount i.e. Rs.4,91,000/- and after deducting such amount, the amount payable to the revenue is minimum, in view of the benefits extended by the Commissioner of Income Tax (Appeals)-8, Hyderabad. But, during pendency of the proceedings before the Commissioner of Income Tax (Appeals)-8, Hyderabad, the present complaint was filed as an abuse of process of the Court as an arm twisting method to bring these petitioners to their terms and when the appeal was allowed-in-part, cause of action for filing the complaint does not survive further and therefore, requested this Court to quash the proceedings against these petitioners.
