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Accused challenging order for framing charges under sections 276C(1) and 277 of the Income-tax Act, 1961, based on false income-tax return and suppression of turnover and profits. Analysis: The accused filed a revision petition challenging the order to frame charges against him for offences under sections 276C(1) and 277 of the Income-tax Act, 1961. The complaint alleged that the accused filed a false income-tax return, suppressed real turnover, and attempted to evade income tax. The petitioner, a contractor in the Excise Range, filed a return showing a net loss from arrack business and a profit from toddy business. However, discrepancies were found in the stock registers and documents seized during a search, revealing suppression of trading accounts. The accused admitted to receiving arrack from other contractors and making a profit from its sale, supporting the allegations in the complaint. The respondent contended that the accused should be discharged under section 245(1) of the Criminal Procedure Code due to lack of a prima facie case. The petitioner argued that the allegations were nullified by an order of the Appellate Tribunal, which considered the excess income as from other sources, not business. However, the court held that even if the Tribunal's order changed the characterization of income, the allegations of filing a false return and evading income tax remained valid. The court emphasized that the Tribunal's decision did not absolve the accused from the liability to pay income tax on the undisclosed income. The court determined that the allegations in the complaint, regarding the accused's willful evasion of income tax, were not invalidated by the Tribunal's order. The court upheld the decision of the Additional Chief Judicial Magistrate to reject the petitioner's claim for discharge under section 245(1) of the Criminal Procedure Code. Consequently, the criminal revision petition was dismissed, affirming the order to frame charges against the accused for offences under sections 276C(1) and 277 of the Income-tax Act, 1961.
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