2003 (8) TMI 36

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....n C. C. No. 688 of 1989 on the file of the Judicial Magistrate No. III, Salem, dismissing the petition for discharge filed by the petitioner herein against whom a complaint has been given by the Income-tax Officer, Circle I, Salem, for the offences punishable under sections 193, 196, 420 of the Indian Penal Code, and sections 276C(1) and 277 read with sections 278C of the Income-tax Act, 1961. ....

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..... Against the said order the present criminal revision petition has been filed. I have no hesitation to hold that this petition should not have been really to be entertained since the earlier order was passed to the effect that the accused was entitled to raise all these contentions at the time of framing charges. The case of the complainant is that during the year 1982-83 the petitioner had....

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..... After the reassessment notice has been served and explanation has been given by the petitioner, then order has to be passed within two years and if no order has been passed within two years, the explanation offered by the petitioner is not to be considered as accepted. Further, the main point is that because of the pendency of the reassessment, the prosecution cannot be whittled down on that sco....