D.M. KATHIR ANAND Vs. N.S. PHANIDHARAN

JUDGEMENT

(1.) In this criminal original petition filed under Sec. 482 of the Criminal Procedure Code (for brevity, the Code), the petitioner has challenged (i) the sanction order dtd. 28/6/2016 issued by the second respondent and (ii) the subsequent proceedings initiated by the first respondent in C.C.No.499 of 2016 on the file of the Judicial Magistrate of First Class, Vellore .

(2.) The Income Tax Department filed a criminal complaint against the petitioner for offences under Ss. 276CC and 276C(2) of the Income Tax Act, 1961 (hereinafter called the Act) on the following grounds :

(3.) Heard the learned Senior Counsel appearing on behalf of the petitioner and the learned Special Public Prosecutor appearing for the Income Tax Department.