2017 (1) TMI 1792

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Kiran S. Javali, Advocate. For the Respondent : Shri Jeevan Neeralagi, Advocate. ORDER The present petition is filed questioning the correctness of the order dated 27.02.2012 in C.C.No.36/2012 passed by the Special Court (Economic Offences), Bangalore, taking cognizance of offences alleged. 2. The complaint is filed under Section 200 of the Code of Criminal Procedure, 1973, after ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sanction, return of income had not been filed. Albeit it was filed after a delay or beyond the period of delay. This not having been noticed by the Commissioner of Income Tax, he had granted sanction and consequently the complaint had been filed. The fact that the petitioner had already filed his return of income as on the date of the order of sanction, which had gone unnoticed, is not in dispu....