ORDER

The criminal prosecutions initiated against the petitioner by the Assistant Commissioner of Income Tax, Central Circle, Thrissur for the commission of offence under Section 276 (c)(1) and 277 of the Income Tax Act, 1961 (hereafter referred to as ‘the IT Act’) are challenged by the petitioner in these proceedings under Section 482 Cr.P.C.

2. The allegation against the petitioner is that he, who is a partner in 22 firms and also a Director of two private limited companies primarily involved in land transactions, had substantially concealed his income while filing returns under Section 139 of the I.T Act for the respective assessment years mentioned in the aforesaid cases and thereby resorted to tax evasion. It is stated that the offence came to light pursuant to a search and seizure under Section 132 of the I.T Act conducted on 18.12.2013 at the establishments run by the petitioner at various places and also at five residences includi