1992 (1) TMI 59

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..... ile pending prosecution in C. C. No. 555 of 1989, on the file of the judicial Magistrate, Tiruchengode, initiated On a private complaint by the respondent, alleging commission of offences by the petitioner punishable tinder sections 193, 196, 420 read with section 511 of the Indian Penal Code, 1860, and sections 276C and 277 of the Income-tax Act, 1961. The allegations in the complaint show that, .....

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..... ffences tinder the Income-tax Act, 1961, are concerned, he contended that the penalty imposed has been set aside in appeal, though subsequent to the filing of the prosecution. On these contentions, I have heard Mr. Ramasamy K., learned counsel representing the respondent. It is not disputed by either counsel that both these contentions relate to appreciation of evidence by the trial magistrate an .....

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