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2005 (3) TMI 39 - HC - Income TaxOffence and Prosecution - discharging the accused - ITO, has filed the instant petition under section 482 of the Criminal Procedure Code, for setting aside the order passed by the Sessions Judge whereby the revision petition filed by the petitioner against the order of the Chief Judicial Magistrate has been dismissed. - no interference is required in the impugned order, particularly when the order of discharge was affirmed in revision by the Court of Sessions. Though this petition has been filed under section 482 of the Criminal Procedure Code, in substance it is a second revision against the order of discharge which is barred under section 397(2) of the Criminal Procedure Code. The provisions of section 397(2) of the Criminal Procedure Code cannot be circumvented merely by filing the petition under section 482 of the Criminal Procedure Code. On the merits also, in held that in the absence of pleading in the complaint about the involvement of the respondents and about their responsibility for the conduct of the business, the discharge order passed by the trial court on the said ground cannot be said to be unjustified
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