Crl.a/34/1999 Of The Income Tax Officer,Calicut v. M/S.rangaswamy Chettiar & Sons

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY WEDNESDAY, THE 7TH FEBRUARY 2007 / 18TH MAGHA 1928 CRL.A.No. 34 of 1999 ------------------------------ CC.79/1997 OF ADDL.CHIEF JUDICIAL MAGISTRATE (E & O),ERNAKULAM .................... APPELLANT/COMPLAINANT: ----------------------------------------- THE INCOME TAX OFFICER,E-WARD, CIRCLE-I, AAYAKAR BHAVAN,CALICUT. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.), SRI.N.R.K.NAYAR. RESPONDENTS: ------------------------ 1.M/S. RANGASWAMY CHETTIAR & SONS (AGENCIES),KALLAI ROAD, CALICUT.KALLAI ROAD, CALICUT. 2.R. GOPALAKRISHNAN, MANAGING PARTNER,M/S. V.RANGASWAMY CHETTIAR & SONS (AGENCIES),KALLAI ROAD, CALICUT.M/S. V.RANGASWAMY CHETTIAR & SONS (AGENCIES),KALLAI ROAD, CALICUT. 3.STATE OF KERALA, REP. BY THE PUBLIC PROSECUTOR BY PUBLIC PROSECUTOR SRI. K.C. SANTHOSH KUMAR. THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON 07/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY, J. ------------------------- Crl.Appeal No.34 OF 1999 -------------------------Dated 7th February, 2007 JUDGMENT The Income Tax Officer filed a complaint beforethe Additional Chief Judicial Magistrate (EconomicOffences), Ernakulam for prosecuting the respondents foran offence punishable under section 276B(ii) of theIncome Tax Act. For assessment years 1981-82 to 1984-85,the Criminal Court found that ingredients of offenceunder under section 276B(ii) of the Income Tax Act werenot proved and, therefore, the Sessions Court inCrl.A.34 of 1996 acquitted the accused reversing thefinding of the Addl. Chief Judicial Magistrate. Thisappeal relates to the assessment year 1981-82.Identical prosecution proceedings were taken for theassessment years 1982-83 to 1984-85. There also theaccused was acquitted and this court in Crl.A.Nos.909,914 and 978 of 1998 dismissed the appeals filed againstthe acquittal. For the same reason, this appeal is alsoliable to be dismissed as no grounds are made out forinterference in the order of acquittal. I also notethat even though notice was issued in this appeal on27.1.1999, it is not served so far and without service Crl.A.No.34/19992of notice to the accused, order of acquittal cannot bereversed. In any event, there is no merit in theappeal. The appeal is dismissed. J.B.KOSHY Judge tks