JUDGMENT

(Prayer: Petition under Section 482 of the Criminal Procedure Code to call for the order of sanction dated 28.6.2016 pending on the file of the second respondent together with complaint made in C.C.No.499 of 2016 pending on the file of the Judicial Magistrate of First Class, Vellore and quash the same.)

In this criminal original petition filed under Section 482 of the Criminal Procedure Code (for brevity, the Code), the petitioner has challenged (i) the sanction order dated 28.6.2016 issued by the second respondent and (ii) the subsequent proceedings initiated by the first respondent in C.C.No.499 of 2016 on the file of the Judicial Magistrate of First Class, Vellore .

2. The Income Tax Department filed a criminal complaint against the petitioner for offences under Sections 276CC and 276C(2) of the Income Tax Act, 1961 (hereinafter called the Act) on the following grounds : (i) For the financial year 2012-13 relevant to the assessment year 2013-14, the petitioner did not furnish his return of income along with the audit report as mandated under Section 139(1) of the Act. The petitioner is under a statutory obligation to furnish his return of income f