M T R POWER Vs. R K GUPTA

JUDGEMENT

(1.) The present petition under Section 482 of the Criminal Procedure Code (for short 'the Code' is directed against an order dated 27th October, 1984 of Shri S.M. Aggarwal, Additional Sessions Judge, Delhi.

(2.) The petitioner, Mrs. M.T.R. Power is wife of late Shri S.L. Powar. The petitioner is an architect. Her husband was also an architect. During the life time of her husband, both the petitioner and her husband were carrying on the profession of architect jointly. They were assessed to incometax. The income tax authorities found some default in respect of their income relating to the assessment year 1972-73. Hence the department filed a complaint in March 1976 for prosecution of the petitioner and her husband under the provisions of Sections 277 and 278 of the Income-Tax. The complaint remained pend ing without much action and in the meantime in 1978 the husband of the petitioner died, with the result that the petitioner alone became the accused. The income-tax department did not produce any document or evidence till September 7, 1983. The said department produced some documents on September 8, 1983. After recording of evidence, the magistrate discharged the petitioner.

(3.) On 16th April 1984, the income-tax department filed a revision petition against the order of discharge passed by the magistrate. The next date fixed was May 18, 1984 on which date, none appeared on behalf of the department and, therefore, the following orders were psed :