1. The revision petitioner in all these three cases is one and the same. A complaint was filed against the petitioner in these three cases for not filing the income tax returns before the statutory due date as per Section 139(1) of the Income Tax Act (hereinafter referred to as the Act) and thereby liable under Section 276CC of the Act, 1961.

2. In E.O.C.C.No.95 of 2005, a complaint was filed for not filing the returns before the statutory due date i.e., on 31.08.1996 but filed only on 24.03.1999 with a delay of 2 years and 7 months; in E.O.C.C.No.96 of 2005, a complaint was filed for not filing the returns before the statutory due date i.e., on 31.10.1997 but filed only on 26.03.2001 with a delay of 41 months and in E.O.C.C.No.94 of 2005, a complaint was filed for not filing the returns before the statutory due date i.e., on 30.11.1998 but filed only on 26.03.2001 with a delay of 28 months.

3. On the side of the prosecution, three witnesses were examined as P.Ws.1 to 3 and thereafter the petitioner had filed a petition before the learned Additional Chief Metropolitan Magistrate, E.O.I, Egmore, Chennai, under Section 245 of Cr.P.C. in all the three cases, seeking disch