2002 (10) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....O.C.C. Nos. 346 of 1993, 347 of 1993, 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 ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not be gone into in the proceedings under 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner is an aged man and man of sick. Under those circumstances, the petitioner is at liberty to file an application to dispense with his appearance before the trial court. It is also contended by counsel for the petitioner that the penalty proceedings and interest proceedings, all ended in his favour. This submission, in my view, does not merit acceptance because the result of the penalty proce....