S VASIKARAN Vs. INCOME TAX OFFICER CHENNAI

JUDGEMENT

(1.) THE revision is filed against the dismissal of the discharge petition in M.P.No.73 of 2007 passed by the learned Additional Chief Metropolitan Magistrate E.O. II, Egmore, Chennai.

(2.) THE learned counsel for the petitioner and the petitioner/accused are present. THE learned Senior Special Public Prosecutor for Income Tax Cases is present and submitted that the Order under Section 279(2) of the Income Tax Act, 1961 for compounding the offence is made against the revision petitioner herein for the offence punishable under Sections 276C(1) and 277 of the Income Tax Act, 1961. During the pendency of the revision petition, the offence against the revision petitioner is compounded. Since the offence against the petitioner is compounded, nothing survives in this case. Accordingly, the revision petition is disposed of. THE connected miscellaneous petition is closed.