M.L. Malik, J. - 1. This revision is directed against the order of the Second Additional Judge to Sessions Judge, Jabalpur, passed on 18-4-1975 in Criminal Revision No. 93 of 1974.

2. The Income Tax Officer, B- Ward, Jabalpur filed a complaint against Dr. B. M. Arora in the Court of the Chief Judicial Magistrate, Jabalpur, on 28-3-1974 under section 420 read with section 511 of the Indian Penal Code and under section 277 of the Income Tax Act on the usual allegations that that Dr. Arora had filed a false return of income on 3-10-1968 for the Assessment Year 1968-69 and later a revised return on 10-7-1969 duly verified and that he knew or had reason to believe the account and the statement in verification to be false, thereby be tried to evade payment of correct tax and thus attempted to cheat the Department of its revenue.

3. The attached schedule 'A' gives the figures of income shown by the assessee in the two returns, the Income Tax Officer’s assessment, the assessment made by the Appellate Assistant Commissioner of Income Tax in appeal and the ultimate order of the Income Tax Appellate Tribunal setting aside the assessment and the levy of penalty. By order dated 29-6-1973, t