1977 (4) TMI 6

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....ore the Chief Metropolitan Magistrate, Egmore, Madras. C.C. No. 5674 of 1976 has been filed against the first and second petitioners and three other accused, namely, Suresh, Sridhar Rao and Bhaskara Rao, for offences under ss. 120-B, 193 and 196 of the Indian Penal Code, and ss. 277 and 278 of the Income-tax Act, 1961. The complainant alleges that the first petitioner in C.C. No. 5674 of 1916, alo....

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....y 31, 1976, observing that the ITO has not examined the other partners who have received sub-commission, that the vouchers had not been verified by the ITO and that the ITO ought to have examined the concerned individuals before passing the order, set aside the assessment order for the year 1971-72, and directed the ITO to redo the assessment afresh according to the true facts of the case ascertai....