9911796707
TMI Blog2003 (4) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... f Criminal Procedure - the orders passed by the Judicial Magistrate No.2, Coimbatore, have to be necessarily set aside and the matter is remanded back to the trial court for proceeding as per law - the revisions are allowed. - - - - - Dated:- 24-4-2003 - Judge(s) : A. PACKIARAJ. JUDGMENT A. PACKIARAJ J. - This revision has been filed by the complainant, namely, the Income-tax Officer, Ward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he accounts of the depositors, whichever is earlier. The firm concerned has to necessarily file a declaration under section 194A(2) of the Income-tax Officer about the details of the said interest being paid to the depositors. Accordingly, the firm filed their returns for the year 1980 and has been signed by the second accused Thiru Jayaraman, the managing partner. In addition to the said declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raj to file a complaint and Thiru Selvaraj, who has been designated as Income-tax Officer, City Circle-I, Coimbatore, has in fact filed the complaint. But subsequently, Thiru Muniandi has represented the complainant. For all practical purposes, the complainant is deemed only to be Thiru Selvaraj. As a matter of fact, section 18 of the General Clauses Act, 1897, reads as follows: "Successors : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer, Ward-I(2), Coimbatore, proceeded with. The next contention raised by the petitioner is that though the Tribunal found fault with the assessment, on appeal, the assessment order has been accepted and hence, the prosecution cannot be launched. True the appellate authority has accepted the assessment order. But the appellate authority did not suspect the bona fides of the depositors or tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the orders passed by the Judicial Magistrate No.2, Coimbatore, have to be necessarily set aside and the matter is remanded back to the trial court for proceeding as per law. However, it is open for the accused to put forth all their claims during the course of the trial and agitate the same. Since the matter relates to the year 1986, the Magistrate is directed to expedite the matter at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
