2002 (10) TMI 29

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...., 348 of 1993, 349 of 1993, 65 of 1992, 66 of 1992, 350 of 1993, 351 of 1993 and 353 of 1993 respectively on the file of the Additional Chief Metropolitan Magistrate, Economic Offence II, Egmore, Chennai. The only ground by learned counsel for the petitioner in these applications is that there is no delay in the filing of the returns and as soon as he was served with notice under section 148 of t....

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....section 482 of the Code of Criminal Procedure. The said case has been reported in A.Y. Prabhakar (HUF) v. Asst. CIT [1996] 217 ITR 253. Without doing so, the petitioner has approached this court by filing the fresh applications raising the very same point inclusive of the point with reference to the notice under section 148(1). As correctly pointed out by Mr. Ramaswamy, it is stated in paragraph ....