Alteration of charge under criminal procedure allowed where added tax offence arose from the same facts and existing sanction covered it.

An additional charge under section 276C(2) of the Income-tax Act could be added under section 216 CrPC where it arose from the same assessment year and factual matrix as the existing prosecution under section 276C(1). The stage of trial was treated as immaterial to alteration of charge, and the prior sanction under section 279(1) was sufficient because it covered the same facts. Fresh sanction was therefore not required under section 216(5) CrPC. The objection based on delay and absence of fresh sanction failed, and the order permitting alteration of charge was sustained.

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Issues: Whether an additional charge under section 276C(2) of the Income-tax Act, 1961 could be framed by invoking section 216 of the Code of Criminal Procedure, 1973 at the stage when the trial had substantially progressed, and whether fresh sanction was required for the added charge.

Analysis: The proposed additional charge was based on evidence that related to the same assessment year and the same factual matrix already forming the subject of the pending prosecution. The Court noted that the earlier charge under section 276C(1) of the Income-tax Act, 1961 concerned tax evasion, while the added charge under section 276C(2) concerned non-payment of tax, and both arose from common facts. The stage of the proceedings was held to be immaterial for alteration of charge. The Court also held that since sanction under section 279(1) of the Income-tax Act, 1961 had already been obtained on the same facts, fresh sanction was not necessary under section 216(5) of the Code of Criminal Procedure, 1973.

Conclusion: The additional charge was validly framed and the objection based on delay and absence of fresh sanction was rejected.

Final Conclusion: The revision petitions failed and the impugned order allowing alteration of charge was sustained.

Ratio Decidendi: When an added charge arises from the same facts and the requisite sanction has already been obtained for prosecution on those facts, the charge may be altered under section 216 of the Code of Criminal Procedure, 1973 without fresh sanction, and the stage of trial does not bar such alteration.

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