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TMI Blog2003 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... any sufficient ground, especially when the prosecution was closed and the case was posted for judgment - - - - - Dated:- 8-10-2003 - Judge(s) : N. DHINAKAR. JUDGMENT N. DHINAKAR J.-The petitioner is the accused in C.C. No. 109 of 2001 on the file of Judicial Magistrate No. II, Metturdam, and the proceedings against him were initiated by the respondent for offences punishable under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all, but had claimed bogus interest payments on bogus borrowals and the loss of Rs. 15,550 shown is also a bogus one and he has fraudulently obtained tax deducted at source refund amount of Rs. 4,587. It is further stated that later, the accused/petitioner admitted his bogus claim and returned the said claim under a challan dated March 3, 1999, to the Government and a show cause notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner to recall P.Ws. 1 and 2 to cross-examine them. I have perused the order and heard learned Senior Special Public Prosecutor for income-tax cases. On going through the materials, I find no force in the contention of learned counsel for the petitioner. It could be seen even from the petition filed by the petitioner that at the time of cross-examination, he has left out some importa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o so, cannot, at a later stage, request the court to recall the witnesses without any sufficient ground, especially when the prosecution was closed and the case was posted for judgment. Further, the petitioner did not even say in the petition, that he was not permitted to examine any defence witness. The petitioner not having utilised the opportunity to examine any defence witness, cannot, at a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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