1994 (11) TMI 65

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....5 on the file of the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam. The complaint is that the petitioners and five others had committed offences punishable under sections 277 and 278 of the Income-tax Act, 1961, and sections 120B, 193, 196, 420 and 109 of the Indian Penal Code, 1860. The Assessing Officer found that the accused were not accounting all their sales and it was a....

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....l knowledge of the acts and manipulations. Accused Nos. 13 and 14 were employees of the firm during the relevant period and accused Nos. 15 to 17 were also employed there. The thirteenth accused had earlier filed Criminal Revision Petition No. 201 of 1985 and Criminal M. C. No. 717 of 1985 before this court which was disposed of by a common order against which he filed special leave petitions b....

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.... shall proceed against the remaining accused. By that time, accused Nos. 2, 3, 6 and 15 were no more. The Magistrate has, therefore, proceeded against the remaining accused. The Magistrate has considered the question whether a case had been made out against the petitioners which if unrebutted would warrant their conviction and if not whether they are liable to be discharged. The first accused is a....

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....endment to section 278 of the Income-tax Act. The contention is that the partners are not liable and there is no averment in the complaint to suggest abatement of any offence by the partners. These contentions were repelled by the Magistrate mainly on the ground that this court has directed the Magistrate to proceed against the partners of the firm after quashing the complaint against the first ac....