(1.) The assessee under the Income-tax Act is the petitioner in both these petitions.
(2.) Criminal Original Petition No. 27175 of 2007 is filed praying for appropriate direction directing the court of Additional Chief Metropolitan Magistrate E. O. II, Chennai, to await the orders on the compounding application filed by the petitioner herein/accused in E. O. C. C. No. 151 of 1985.
(3.) Criminal Original Petition No. 28081 of 2007 is filed by the assessee/accused praying for the quashment of the proceedings in E. O. C. C. No. 151 of 1985, pending on the file of the court of Additional Chief Metropolitan Magistrate E. O. II, Chennai.