AMARINDER SINGH Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) These three petitions are interconnected, and raise common questions of law, therefore, the same are being decided together.

(2.) The first petition, CRM-M-37200-2021, has been filed under Sec. 482 Code of Criminal Procedure, 1973 (for short, 'Cr.P.C.') for setting aside the order dtd. 2/9/2021, Annexure P-8, passed by Additional Sessions Judge, Ludhiana, in CRR No.12 of 1/10/2020 dismissing the revision petition filed by the petitioner against the order passed by Judicial Magistrate Ist Class, Ludhiana, dtd. 18/9/2020, in COMA 7115/2020 dtd. 14/8/2020. Further, prayer has been made to set aside the Magistrate's order dtd. 18/9/2020 as well, whereby the application filed by the second respondent/Directorate of Enforcement (for short, 'E.D.') to inspect the documents attached with the complaint filed by the first respondent/Income Tax Department (for short, 'I.T. Department') has been allowed.

(3.) To notice the facts in brief from the first petition, CRM-M-37200-2021, the I.T. Department filed a complaint dtd. 30/11/2016, before Chief Judicial Magistrate, Ludhiana, against the petitioner under Sec. 277 of the Income Tax Act, 1961, read with Ss. 176, 177, 181, 186, 187, 193 and 199 of the Indian Penal Code (for short, 'IPC'), inter alia, alleging as under: