ASSTT COMMISSIONER OF INCOME TAX Vs. NILOFAR CURRIMBHOY

JUDGEMENT

(1.) The respondent was discharged by the Court of Additional Chief Metropolitan Magistrate, Delhi vide order dated 22nd August,2008 for the commission of the offence punishable under Section 276-CC of the Income Tax Act, 1961 on the ground that the complainant(Income Tax Department) had failed to establish in its pre-charge evidence adduced by it in its complaint case(being Complaint Case no. 35/1999) that her failure to submit the income tax return for the assessment year 1994-95 was wilful. That decision of the learned Additional Chief Metropolitan Magistrate was affirmed by the Sessions Court vide order dated 29th September,2009 when it was challenged by the complainant by way of a revision petition(being Revision Petition No. 06/2008). The complainant felt aggrieved by the revisional Court's order also and so it filed the present petition under Section 482 of the Code of Criminal Procedure,1973 and Article 227 of the Constitution of India for setting aside the orders of the trial Court as well as of the revisional Court.

(2.) The relevant facts stated in the complaint of the petitionercomplainant are as follows: -

(3.) After examining the complaint the trial Court summoned the respondent vide order dated 11th February,1999. However, after the respondent entered appearance before the trial Court and pre-charge evidence of the petitioner-complainant had been recorded the trial Court, as noticed already, discharged the respondent vide impugned order dated 22nd August, 2008 which was affirmed by the Sessions Court when challenged by the petitioner-complainant by way of a revision petition.