1999 (4) TMI 48

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..... dated October 9, 1995, passed by the Additional Chief judicial Magistrate, Indore, whereby the charge has been framed against the petitioners under section 276E read with section 278B of the Income-tax Act, 1961. During the course of hearing, learned counsel for petitioners submitted, that the provisions of section 276E of the Income-tax Act, for which charge has been framed against the petitio .....

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..... trial court alone would be in a better position to appreciate the arguments advanced by learned counsel for the petitioners, especially in view of the judgment of this court passed in the matter of Harikishan's case [1996] 217 ITR 582. Thus, considering the matter, I deem it fit to remand the matter to the trial court for passing a fresh order after giving an opportunity of hearing to the parti .....

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