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2003 (4) TMI 46 - MADRAS HIGH COURTOffence under sections 276C and 277 of the Income-tax Act - This revision has been filed by the complainant, namely, the Income-tax Officeragainst the orders passed by the Judicial Magistrate, discharging the accused of offence under section 245(2) of the Code of Criminal Procedure - the orders passed by the Judicial Magistrate No.2, Coimbatore, have to be necessarily set aside and the matter is remanded back to the trial court for proceeding as per law - the revisions are allowed.
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