1. The revision petitioner (A-2) is aggrieved by the order of the Special Court in rejecting his application filed under Section 227 of Cr.P.C. seeking to discharge him of the offences under sections 7 and 8 r/w Section 13(d) of the Prevention of Corruption Act (hereinafter referred to as 'the Act') and Section 120-B of IPC pursuant to a trap, claimed to have been set up by the respondent-CBI, purportedly to trap accused No.1 in an act of accepting bribe for showing official favour by agreeing to reduce the tax on income of the original complainant.

Heard both.

2. The allegation in the complaint is to the effect that, the complainant being an income tax assessee filed a complaint on 7.9.2012 alleging that he is submitting his income tax returns in Bangalore from 2006 onwards; He had shown immovable property at Cochin in returns for the year 2008 and the same was disclosed in his income tax returns, but in July 2011 the 1st accused/the assessing officer had issued a notice that his income tax declared for the assessment of the year 2008-2009 has escaped the assessment within the meaning of Section 147 of the Income Tax Act and it was proposed to reassess the income declared