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2011 Supreme(Mad) 2670
High Court of Judicature at Madras
R. MALA
S. Vasikaran
Versus
The Income Tax Officer, Chennai
CRL.R.C.No. 1292 of 2007 & M.P.No.1 of 2007
Decided on : 08-06-2011
For the Petitioner:Mr. V. Krishnamoorthy, Advocate.
For the Respondent: Mr. K. Ramasamy, Senior Special Public Prosecutor, for Income Tax Cases.
Compounding of the offence under the Income Tax Act led to the disposal of the revision petition.
Headnote:
Compounding - Income Tax Act - The court disposed of the revision petition as the offence against the petitioner was compounded under Sections 276C(1) and 277 of the Income Tax Act, 1961.
Fact of the Case:
The revision is filed against the dismissal of the discharge petition in M.P.No.73 of 2007 passed by the learned Additional Chief Metropolitan Magistrate E.O. II, Egmore, Chennai. The offence against the revision petitioner is compounded during the pendency of the revision petition.
Finding of the Court:
The court disposed of the revision petition as the offence against the petitioner was compounded, and nothing survives in this case.
Issues: The dismissal of the discharge petition and the compounding of the offence under Sections 276C(1) and 277 of the Income Tax Act, 1961.
Ratio Decidendi: The compounding of the offence under the Income Tax Act led to the disposal of the revision petition as nothing survived after the compounding.
Final Decision: The revision petition is disposed of, and the connected miscellaneous petition is closed.
1. The revision is filed against the dismissal of the discharge petition in M.P.No.73 of 2007 passed by the learned Additional Chief Metropolitan Magistrate E.O. II, Egmore, Chennai.
2. The learned counsel for the petitioner and the petitioner/accused are present. The learned Senior Special Public Prosecutor for Income Tax Cases is present and submitted that the Order under Section 279(2) of the Income Tax Act, 1961 for compounding the offence is made against the revision petitioner herein for the offence punishable under Sections 276C(1) and 277 of the Income Tax Act, 1961. During the pendency of the revision petition, the offence against the revision petitioner is compounded. Since the offence against the petitioner is compounded, nothing survives in this case. Accordingly, the revision petition is disposed of. The connected miscellaneous petition is closed.
