A. RAMAN, J.

This revision is directed against the order passed by the Additional Chief Metropolitan Magistrate (E.O.II), Egmore, Chennai, in M.P. No. 303 of 1996 in E.O.C.C. No. 180 of 1985, on August 22, 1997.

The allegations made in M.P. No. 303 of 1996 are as follows :

The complaint against the accused is that they have fabricated false evidence to show that they incurred expenditure of Rs. 1, 87, 500 by way of purchase of accessories and parts fitted to the printing units sold by them with a view to use the same for the assessment year 1979-80 and thus he made false statement. This was done with a view to evade payment of tax under the Income-tax Act and hence the accused fraudulently and dishonestly induced the Income-tax Officer to make an assessment order based on the alleged false return of income and statements with a view to have the tax payable by the accused at a lower rate than the legitimate rate of tax, which would be due. The accused, aggrieved by the order of assessment passed by the Income-tax Officer for the assessment year 1979-80, preferred an appeal in I.T. Appeal No. 96/82-83, before the Commissioner of Income-tax (Appeals)-II, Madras. The authority