9911796707
TMI Blog2003 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the Income-tax Officer, for the offences punishable under sections 193, 196, 420 of the Indian Penal Code, and sections 276C(1) and 277 read with sections 278C - because of the pendency of the reassessment, the prosecution cannot be whittled down on that score and that the original assessment alone is to be considered for prosecution - revision petition of assessee is not maintainable - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the said application was premature and the petitioner is entitled to raise all these points when charges are likely to be framed. It is well known that this case being a warrant procedure, charges would be framed only after some witnesses have been examined. However, the accused has filed the petition even before that could be done, before the lower court with the similar prayer for disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment notice was also served. But though two years had lapsed, there were no orders from the Department and hence prosecution was launched. The contention of the petitioner is that even after the reassessment notice has been passed and he having given his explanation, orders should have necessarily been passed and if the explanation offered by the accused is negatived, the petitioner could have go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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