2000 (8) TMI 34

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..... e the judgment and order of the learned Additional Chief Metropolitan Magistrate dated April 4, 1997, whereby the learned Additional Chief Metropolitan Magistrate declined to discharge the petitioner for the alleged offence under section 276B of the Income-tax Act, 1961. It is the case of the petitioner that this section implies that the payment has actually been made, whereas in his case, the pet .....

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..... der section 276B of the Act. Having heard learned counsel for the petitioner and learned counsel for the respondent, it appears that there are disputed questions of fact, which certainly require adjudication. It cannot be said that the charge framed is bad in law. In this view of the matter, the order dated April 4, 1997, cannot be faulted with. Crl. Rev. No. 181 of 1997 is dismissed. .....

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