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2014 (11) TMI 269 - HC - Income TaxCommission of offences u/s 277 – Criminal complaint – Criminal procedure prescribed u/s 245 Cr.P.C not fulfilled - Held that:- The assessee filed a petition to quash the proceedings and the court disposed of the petition leaving open the right of the petitioner to file an application under Section 245 of the Code of Criminal Procedure for discharge and it is on that basis, the petition has been filed - it is seen from the order of the court that no pre charge evidence has been taken - only after taking evidence under Section 244 of Code of Criminal Procedure of the complainant and their witnesses and after considering the documents and evidence, court needs to consider whether charge has to be framed in this case or not and the revision petitioner has to be discharged or not and only thereafter, the question of framing charge or discharging the accused under Section 245 of Code of Criminal Procedure will arise.
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