ORDER (Oral)

1. The respondent in the first and second captioned petitions (the complainant) is the assessing authority in respect of the petitioner in the first and second captioned petitions (the accused), under the Income Tax Act, 1961. It appears to be an undisputed case that the petitioner had failed to submit his return of income-tax for assessment years (AY) 2003-2004, 2004-2005 and 2005-2006, within the time stipulated for the purpose, under Section 139 (1) of the Income Tax Act, 1961 (IT Act). In the wake of this fact and certain subsequent notices, including under Section 142 (1) and 148 of IT Act, prosecutions were launched by filing of criminal complaints, each alleging offence punishable under Sections 276 CC of IT Act having been committed qua different assessment years by him, they including criminal complaint no. 42/4 (respecting AY 2003-04), no. 41/4 (respecting AY 2004-05) and no. 43/4 (respecting AY 2005-06). The Additional Chief Metropolitan Magistrate (ACMM) took cognizance on each of the said criminal complaints and issued process summoning him as accused. When the case reached the stage of consideration of the question of charge, in the wake of pre-charge e