R BABA SHANKAR Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) The petitioner, who is the accused in EOCC No. 177 of 2005 on the file of the Additional Chief Metropolitan Magistrate (Economic Offences), Egmore, Chennai, wherein he is facing trial for the alleged offences under Sections 276AB read with 269UC and 269UL(2) of the Income Tax Act, 1961 (hereinafter called "the Act"), has filed the above criminal original petition seeking to quash all further proceedings therein.

(2.) A perusal of the complaint filed by the respondent against the petitioner and others reveals the following allegations:

(3.) A complaint was filed after sending a show-cause notice and considering the reply received from the accused and the same was taken on file for the aforesaid offences against the accused.