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TMI Blog2022 (3) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The factual matrix of the case is that the proceedings was initiated against the second respondent herein who was arraigned as accused No.2 before the Trial Court invoking Section 276B of the Income Tax Act (for short 'the Act') wherein an application was filed for discharge of the respondent No.2 herein of the offence punishable under Section 276B of the Act contending that accused No.2 is not the Managing Director of accused No.1 but he is only the Director of accused No.1 and hence, falls under the charge of Section 2(35)(b) of the Act, which requires a notice to treat him as the Principal Officer of accused No.1. The mandatory requirement is not complied; hence, accused No.2 cannot be treated as Principal Officer of accused No.1. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of trial and prayed to dismiss the application. 5. Based on the contention taken by the respondents herein and also the statement of objections of the petitioner herein, the point that arise for the consideration is whether accused No.2 proves that there are no evidence to frame the charge against him along with accused No.1 for the offence punishable under Section 276B of the Act. The Trial Court while answering to the said point, came to the conclusion that there are no material to prima facie hold that accused No.2 was treated as the Principal Officer of accused No.1, so as to try him along with accused No.1 for the offence punishable under Section 276B of the Act and consequently, the application filed under Section 245 of Cr.P.C w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Ex.P2 to see whether anything is stated with regard to the compliance of Section 2(35) of the Act and the learned counsel produced the document and submits that in terms of the letter dated 21.10.2018, for having not remitted the amount, notice was issued and show cause notice was also given. 8. Per contra, the learned counsel appearing for the respondents would submit that the Trial Court having considered the grounds urged by the respondents and also the contention of the complainant, in detail discussed in paragraphs 7 to 15 and while arriving for conclusion taken note of Ex.P2 and in paragraph 17 it has been observed that in terms of notice only accused No.2 was asked to why the prosecution should not be initiated against him for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 2(35) of the Act. This Court also directed the petitioner counsel to place the said document to see whether the said notice is in compliance of Section 2(35) of the Act or not and on perusal of the said document dated 21.10.2018, I do not find any error committed by the Trial Court in coming to the conclusion that Ex.P2 is not in compliance with Section 2(35) of the Act and the very reasoning given by the Trial Court is not suffers from any perversity or illegality and the scope of the revision is if the order passed by the Trial Court is not in pursuance of the provisions and suffers from any illegality and correctness, then only the Court can invoke the revisional jurisdiction. The reasons assigned by the Trial Court, while coming t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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