THANGALAKSHMI TMT Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE two petitions under section 482 of the Criminal Procedure Code, 1973, are filed to call for the records in C.C. Nos. 47 and 46 of 1986, respectively, on the file of the learned Additional Chief Judicial Magistrate, Madurai, and to quash the same.

(2.) THERE were four accused before the trial court in both the above cases. The first accused is Messrs. Rasi Metals, and Alloys, a registered partnership firm. The third accused is the petitioner in these petitions and she is a partner of the first accused firm. The prosecutions were instituted against the firm, Messrs. Rasi Metals and Alloys, and partners by the Income-tax Officer, Circle I(1), Madurai, for alleged offences under sections 192, 193, 196 of the Indian Penal Code, 1860, and under sections 276C and 277 of the Income-tax Act, 1961, in C.C. No. 46 of 1986 and under sections 193, 197, 420 read with section 511 of the Indian Penal Code and sections 276C, 277 read with section 278B of the Income-tax Act, 1961, in C.C. No. 47 of 1986 on the file of the Additional Chief Judicial Magistrate, Madurai, for the assessment years 1981-82 and 1980-81 respectively.

(3.) THE same view was followed by Swamidurai J. in the decided in K. Subramanyam v. ITO [1993] 199 ITR 723 (Mad).