1991 (9) TMI 64

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... C.C. No. 997 of 1988, on the file of the Additional Chief Metropolitan Magistrate, E.O. II, Egmore, Madras, in so far as it relates to petitioners Nos. 2 and 3, in respect of whom alone this petition was admitted, as not maintainable and an abuse of process of the court. These two petitioners along with three others are being prosecuted at the instance of the Assistant Commissioner, Central Circ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ew to wilfully evade tax, defraud the exchequer of its legitimate revenue and deceive the concerned Income-tax Officer, in which process they had fabricated false evidence in the form of books of account containing false entries. These allegations are sufficient prima facie to permit the trial to be proceeded with against these two petitioners as well. The prosecution must be furnished an opportun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X