AR.Lakshmanan, J.

The Income Tax Officer, Headquarters, TDS, and the Income-tax Officer, Salaries Circle, Madras, have preferred three complaints before the Additional Chief Metropolitan Magistrate, (Economic Offences I), Madras-8, against the respondents herein under Sec.276-B and 276-B read with Sec.278-B of the Income Tax Act, 1961 (hereinafter referred to as the Act) for their failure to deduct income-tax at source from the interest amounts paid to various persons as per Sec.194-A of the Act. The 1st respondent is the firm and the 2nd respondent is the partner of the 1st respondent firm.

.2. The 1st respondent- company in E.O.C.C. Nos.292 to 360 of 1987 (Crl.R.C. No.417of 1987) furnished its return of income, which was signed by the 2nd respondent, in the form of trading profit and loss accounts and balance she’et for the accounting year 30.9.1982 (Assessment Year 1983-84) on 30.12.1985. In the statement accompanying the return, the firm claim to have paid interest to the extent of Rs,6,64,565.98 to various parties. Of these, there were payments over Rs.1,000 in aggregate during the financial year in respect of 68 parties. The respondents have failed to deduct tax o