JUDGMENT :

(Prayer: Criminal Original Petition filed under Section 482 Cr.P.C., to call for the records in EOCC No.121/2016 on the file of the learned Additional Chief Metropolitan Magistrate, Economic Offences-I, Egmore, Chennai and quash the same.)

1. This petition has been filed by the accused in EOCC.No.121/2016 now pending on the file of the learned Additional Chief Metropolitan Magistrate/Economic Offences-I, Egmore, Chennai, under Section 482 Cr.P.C., to quash further proceedings in the said Calendar Case.

2. The respondent herein had occasion to file a complaint before the said jurisdictional Court against the petitioner herein for offences under Sections 276CC and 276C[1] of the Income Tax Act, 1961, [hereinafter referred to as “the Act, 1961”] with respect to the Assessment Year 2013 -2014.

3. It is the case of the respondent that the petitioner herein who had taxable income for the Financial Year 2012 - 2013/Assessment Year 2013 -2014, had not filed the Annual Return as mandated under Section 139[1] of the Act, 1961, nor under the extended time under Section 139[4] of the said Act. It had been stated that the petitioner herein had received substantial income in the form of s