N KANNAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) SINCE the issue involved in all these petitions is one and the same, a common order is passed in all these petitions.

(2.) THE Income Tax Officer, Special Ward, Tambaram, Chennai, has filed a complaint against Dr. Vishwar Banu and Dr. N. Kannan, the petitioner herein for the offences under sections 276C(2), 278 read with section 276C(2) of the Income Tax Act, 1961, and under sections 120B and 420 of the Indian Penal Code. Seeking to quash the above proceedings, the petitioner/the second accused, Dr. N. Karnnan, has filed the above petitions.

(3.) HE contended that there are allegations constituting offence alleged against the petitioner and, as such, the proceedings are not liable to be quashed. It is further contended that when there are clear averments in the complaint regarding the issuance of a false certificate abetting the main offence committed by the first accused, the same cannot be quashed at the threshold.