(Prayer : Criminal Revisions against the orders dated 14.6.2006 passed in M.P. No.1784 of 2004 in E.O.C.C. No.202 of 1997, M.P. No.1784 of 2004 in E.O.C.C. No.202 of 1997, M.P. No.1785 of 2004 in E.O.C.C. No.203 of 1997, M.P. No.1785 of 2004 in E.O.C.C. No.203 of 1997, M.P. No.1782 of 2004 in E.O.C.C. No.161 of 1996 and M.P. No.1783 of 2004 in E.O.C.C. No.194 of 1997, on the file of the Additional Chief Metropolitan Magistrate (E.O.I), Chennai.)

The petitioners' applications for discharge filed under Section 245 of the Code of Criminal Procedure were dismissed. They have filed these revisions.

2. Briefly stated, the facts of the case are as follows:

The petitioner in Crl. R.C. Nos.781, 783 and 785 of 2006 (hereinafter referred to as 'the first petitioner') was required to file return of income for the Assessment Year 1993-94 under Section 139(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by 31st August, 1993. The first petitioner failed to furnish the return of income. A notice was sent to the first petitioner under Section 142(1) on 18.1.1994, calling upon her to file the return of income within a period of 30 days from the date of service of the n