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2013 (10) TMI 1027 - HC - Income TaxOffence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay application - Delay in filing the complaint – Held that:- Complainant had listed 22 documents along with the complaint. Those documents were on the file of the Chief Judicial Magistrate, Coimbatore. Therefore, the complainant could not produce the same before the trial court within a reasonable time. Therefore, the delay had not been caused by the complainant since the documents were in judicial custody in some other case. Besides this, the documents are not created ones. Therefore, the character of the prosecution case had not been changed. The complainant had knocked the doors of the judicial forum for their remedy. Hence, their case has to be decided on the merits and justice should be rendered to the parties concerned. Therefore, a complete trial is absolutely necessary – Therefore, restored on the file of the Judicial Magistrate, Mettupalayam, for disposal on the merits
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