2002 (11) TMI 10

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..... That was not the issue before the High Court nor was it before the Magistrate when applications for discharge were filed by the appellant - assessee's appeal dismissed - Criminal Appeals Nos 588, 589 and 590 of 1994. - - - Dated:- 12-11-2002 - Mr. Y.K. Sabharwal And Mr. H.K. Sema JJ. For the Appellant (s) : Mr. K. Swami, Adv. Fot the Respondent (s) : Mr. S. Rajappa, Adv. And Mr. BK. .....

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..... ty proceedings and the order passed by the High Court on January 21, 1997 declining reference of the assessing authority under section 256(1) of the Income-tax Act. We refrain from expressing any opinion about the effect of those orders on the complaint pending before the Magistrate. That was not the issue before the High Court nor was it before the Magistrate when applications for discharge were .....

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