LAWS(DLH)-2009-3-171

INCOME TAX OFFICER Vs. GLOBE WALKER

Decided On March 26, 2009
INCOME TAX OFFICER Appellant
V/S
Globe Walker Respondents

JUDGEMENT

(1.) THE complaint filed by the petitioner against the respondents including one Manoj Burman, was dismissed by the Addl. under s. 313 Cr.PC. was also recorded but on the point that the complaint filed was bad inasmuch as the authorization therefore, the complaint filed was not tenable in law.

(2.) A second complaint was thereafter filed by the petitioner under the same provision that is under ss. 276(c), 277 and 278 of the IT Act for the asst. yr. 1987 -88 after obtaining fresh sanction. The ACMM dismissed the complaint by observation made by the Magistrate are as under :

(3.) THE order of the Magistrate was then challenged before the sessions Court. The sessions Court went tangent and gave a different finding by holding that :