2001 (10) TMI 24

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....ade are as under: "(a) Pass ad interim ex parte orders staying the operation of the orders passed by Sh. J.P.S. Malik, ACMM, Tis Hazari, in Complaint No. 429 of 1990 bearing title--Amit Jain, Asstt. CIT v. Ocean Electronics Pvt. Ltd--issuing non-bailable warrants against the petitioner as well as proceedings under sections 82 and 83 of the Code of Criminal Procedure, vide orders dated January 1....

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....ronics Pvt. Ltd. (for short "OEPL") had 11 direc tors at the relevant time but in the complaint filed for the offence under section 276CC read with section 278B of the Income-tax Act (for short, the "Act"), the concerned Asstt. Commissioner of Income-tax, the complainant, had chosen to implead only the petitioner as accused No. 3 and Vijay Mehta as accused No. 2 in addition to OEPL as accused No. ....

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....lf of accused No. 1. They were, thus, in charge of and responsible to accused No. 1 for the conduct of its day-to-day business." By way of pre-charge evidence, part statement of Amit Jain, Asstt. Commissioner of Income-tax, complainant was recorded by the ACMM on August 7, 1992. It is in his deposition that accused Nos. 2 and 3 were the directors of the accused company for the assessment year 1....