INCOME TAX OFFICER Vs. R. SOUNDARARAJAN

JUDGEMENT

(1.) THIS is an appeal against acquittal. The respondent was the sole accused in C.C. No. 133 of 1988 on the file of the learned Judicial Magistrate No. I, Vellore. It was a case instituted on a private complaint filed by the appellant alleging that the respondent committed offences punishable under ss. 193, 196, 420, 468 and 471 of the Indian Penal Code and S. 277 of the IT Act, 1961 . The trial Court has acquitted the respondent. Challenging the same, the appellant is before this Court.

(2.) THE prosecution case in brief is as follows : The respondent is a chartered accountant. He was having his office at No. 22/13, Sundaresasamy Koil Street, Vellore. He was residing at No. 2, Natesa Pillai Street, VCC Nagar, Sainathapuram, Vellore. As an IT practitioner, the respondent submitted IT return for the asst. yr. 1983-84 for one Shri P. Thirunavukarasu. The income was shown was Rs. 9,000. Along with the said return, a TDS certificate for a sum of Rs. 2,366 was also submitted. In the IT return, a request was made for issuing an order for refund of the said sum of Rs. 2,366. According to the return, the abovesaid TDS certificate had been issued by the Divisional Engineer, Highways and Rural Works, Saidapet, Chennai. P.W. 3 was the ITO during the relevant year. On accepting the IT return, he issued an order for refund of the TDS sum. Thereafter, an account was opened in the Canara Bank, Thiyagarajapuram, Vellore, in the name of Shri Thirunavukarasu. The respondent introduced him to the Canara Bank. The amount ordered by the IT Department for the refund of the TDS amount was withdrawn through the said account. Later on, the IT Department had a doubt about the veracity of the abovesaid transaction. Therefore, a warrant was issued by the CIT, Chennai, to P.W. 5 to make search of the house as well as the office of the respondent. P.W. 5 made house search at the house of the respondent as well as in the office and prepared the search lists. Thereafter, he reported the matter to the CIT, IT Department, Chennai. The CIT, IT in turn issued a direction under S. 279 of the IT Act to P.W. 1, the ITO at Vellore. On the above direction, he filed a private complaint alleging that the respondent had committed offences under ss. 193, 196, 420, 468 and 471 of the Indian Penal Code and S. 277 of the IT Act.

(3.) WHEN the accused was questioned under S. 313 of the Cr.P.C., 1973, in respect of the above evidence, he denied the same as false. His plea was that he is an innocent chartered accountant and an IT practitioner. According to him, he submitted the TDS certificate and the IT return on behalf of one. Shri P. Thirunavukarasu. Shri P. Thirunavukarasu was introduced to him by one Shri Rathinakumar. Because Shri P. Thirunavukarasu had become his client, believing his identity, he introduced him to the Canara Bank for opening a savings bank account. Thus, according to him, he is an innocent person and he has not committed any offence. Having considered the above, the trial Court acquitted the respondent. The said order of acquittal is under challenge in this appeal.