2018 (11) TMI 134

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....s are the accused in C.C.No.9 of 2018 before the Additional Chief Metropolitan Magistrate Economic Offence - II, at Egmore at Allikulam, Chennai for the offence under Section 276 CC of the Income Tax Act on the private complaint lodged by the Income Tax Department. 2.It is the case of the department that for the Accounting year ending 31.03.2013, the petitioner company was required to pay Income ....

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....be exercised only where on the face of the complaint, if the Court comes to the opinion that the allegations are groundless. It is a trite law that even a strong suspicion is enough to frame the charge as held by the Hon'ble Supreme Court in Central Bureau of India Vs. K.Narayana Rao (2012) 9 SCC 512. 6.Mr.S.Senthilnathan contended that the petitioners were not liable to pay any Income Tax an....