2003 (10) TMI 27

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....the proceedings against him were initiated by the respondent for offences punishable under sections 276C and 277 of the Income-tax Act, 1961, in respect of the assessment year 1996-97. In the complaint filed by the respondent, it is stated that the petitioner is a salaried employee and is assessed to income-tax and that for the assessment year 1996-97, he filed his return of income on May 16, 1....

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.... said claim under a challan dated March 3, 1999, to the Government and a show cause notice was issued to the accused/petitioner asking him to show cause as to why prosecution proceedings should not be initiated for the fraudulent claim made by him. The complainant has therefore, filed the complaint for offences under sections 276C and 277 of the Income-tax Act for the assessment year 1996-97, afte....

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....e petition filed by the petitioner that at the time of cross-examination, he has left out some important facts due to oversight and therefore, they have to be recalled and cross-examined. He has also stated that further cross-examination is required regarding the document filed by P.W. 1 and other important records issued by the officers of the Income-tax Department to the petitioner and his emplo....