9911796707
TMI Blog1996 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 278 of the Income-tax Act, 1961, and under sections 193, 196 and 120B of the Indian Penal Code. The allegations were that while filing the return for the assessment year 197677, for and on behalf of the firm, a false statement was made and the income was suppressed. The husbands of the respective partners were shown as accused on the ground that they were accessories to the commission of the offence by the firm and its partners. The papers before me indicate that the Chief Judicial Magistrate recorded the evidence before framing the charge, and on the basis of material thus placed before him, he discharged the respective husbands of the partners of the firm ; but proceeded to frame charges against the firm and its two partners. Against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 296 of the Criminal Procedure Code, which pertains to the acceptance of affidavit in proof of evidence of formal character. The proof of age of an accused cannot be said to be evidence of a formal nature, particularly when on it depends the fate of the prosecution. If Smt. Phulan Wanti claims that she is entitled to be discharged on the ground of advanced age and in view of certain circulars from the Income-tax Department, her remedy is to place before the trial court sufficient material and evidence to show that she was thus entitled to the benefit of certain exemptions from prosecution. Counsel for Smt, Phulan Wanti next took me to the aspect that the return of the income in question had not been signed by Smt. Phulan Wanti. On that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that they had attended the proceedings before the Income-tax Officer by itself would not be enough to raise an inference that they had abetted the filing of the false return. I find no good reason to disagree with that reasoning. Moreover, both these petitions, as such, deserve to be dismissed on the simple ground that these petitions under section 482 of the Criminal Procedure Code are against the decision by the sessions court in revision, and amount to second revision under the guise of a petition under section 482 of the Criminal Procedure Code. For the reasons stated above, both these petitions stand dismissed. The Chief Judicial Magistrate, Jind, before whom the case is presently pending shall conclude the case within three m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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