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2008 (4) TMI 441 - MADRAS HIGH COURTThe appellant-Deputy Commissioner of Income-tax has filed this appeal against the order passed by the learned Judicial Magistrate acquitting the accused under section 256 of the Criminal Procedure Code for non-appearance of the complainant. – Difference between discharging accused and acquitting accused - The learned Magistrate without understanding the procedure to be adopted by the court in this case and also invoking the wrong provision of section 256 of the Criminal Procedure Code, had acquitted the accused. This court holds that section 256 of the Criminal Procedure Code is not applicable to this case which is covered under Chapter XIX of the Criminal Procedure Code. The acquittal of the accused has to be set aside – Trial court ought not to have acquitted accused for absence of complainant - the criminal appeal is allowed
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