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2015 (3) TMI 573 - HC - Income TaxConvicting the petitioner under sections 276C and 277 - Held that:- Firstly, coming to the contention of the learned counsel for the petitioner in respect of non-getting a sanction before filing a complaint, a perusal of the complaint would clearly go to show that after getting proper sanction only, the complaint has been lodged against the petitioner herein and the same was taken cognizance by the learned magistrate concerned as narrated above. Hence, this contention of the learned counsel for the petitioner has got no force. Secondly, coming to the contention of the learned counsel for the petitioner to the effect that the Income-tax Department used to show some sort of privilege to some assessees like big personalities, a perusal of the judgment in Crl. A. No. 241 of 2001 which was produced by the learned special public prosecutor for the respondent would go to show that in similar circumstances as that of the present case, a case has been instituted against another Income-tax assessee and the trial court has convicted the accused accordingly and the appellate court only acquitted the accused on technicality. At this stage, it is represented by the learned special public prosecutor that after obtaining leave from this court, the offence has been compounded. Therefore, there is no merit in this revision
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