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TMI Blog2015 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Income-tax Department used to show some sort of privilege to some assessees like big personalities, a perusal of the judgment in Crl. A. No. 241 of 2001 which was produced by the learned special public prosecutor for the respondent would go to show that in similar circumstances as that of the present case, a case has been instituted against another Income-tax assessee and the trial court has convicted the accused accordingly and the appellate court only acquitted the accused on technicality. At this stage, it is represented by the learned special public prosecutor that after obtaining leave from this court, the offence has been compounded. Therefore, there is no merit in this revision - Criminal Revision Case No 1461 of 2006. - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Judicial Magistrate No. II, Mettur Dam, as stated above. After contest, the learned magistrate by judgment dated February 19, 2004, convicted the accused under sections 276C and 277 of Income-tax Act and sentenced him accordingly. Aggrieved over the same, the accused has filed an appeal before the learned Additional District Judge, Fast Track Court No. II, Salem, in C. A. No. 39 of 2004 and by a judgment dated November 22, 2006, the said conviction and sentence of the trial court were confirmed. Hence, the present revision. 3. Learned counsel for the revision-petitioner would submit that the petitioner is an Income-tax assessee and he was working in M/s. Chemplast P. Ltd as an officer. He would further submit that at the time of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the complaint would clearly go to show that after getting proper sanction only, the complaint has been lodged against the petitioner herein and the same was taken cognizance by the learned magistrate concerned as narrated above. Hence, this contention of the learned counsel for the petitioner has got no force. 7. Secondly, coming to the contention of the learned counsel for the petitioner to the effect that the Income-tax Department used to show some sort of privilege to some assessees like big personalities, a perusal of the judgment in Crl. A. No. 241 of 2001 which was produced by the learned special public prosecutor for the respondent would go to show that in similar circumstances as that of the present case, a case has been institut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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