R BHARATHAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS revision petition is filed by the accused in C. C. No. 34 of 1987 on the file of the Additional Chief Judicial Magistrate's Court (Economic Offences), Ernakulam, challenging the order dated September 15, 1999, disallowing the contention of the accused that he is entitled to be discharged under Section 245(1) of the Criminal Procedure Code, 1973, and directing to frame charge against him.

(2.) THE petitioner was prosecuted for the offences punishable under Sections 276C(1) and 277 of the Income-tax Act. 1961, on the basis of a complaint filed by the Income-tax Officer alleging that he filed false income-tax return and deliberately suppressed the real turnover of his business and the profits made by him during the year 1981-82 and wilfully attempted to evade income-tax payable by him.

(3.) THE vehement contention raised by the petitioner is that the allegations made by the complainant are found to be no more available in view of the decision of the Appellate Tribunal regarding" the same matter, a copy of which order was marked as exhibit P-15 before the lower court and, therefore, he is entitled to be discharged in the case. As already noted, the allegation made by the respondent against the petitioner is that he wilfully filed a false return of income under Section 139 of the Income-tax Act, deliberately suppressed the real turnover and income and wilfully attempted to evade the income-tax payable by him and as such he is guilty of the offences punishable under Sections 276C(1) and 277 of the Income-tax Act.