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2018 (7) TMI 1818 - HC - Income TaxOffences u/s 276B - Failure to pay tax (TDS amount) to the credit of Central Government - Held that:- In the present case, this Court finds sufficient materials in the complaint as well as the documents filed along with the complaint and also the evidence given by the witnesses and therefore, this Court does not want to interfere with the cognizance taken by the Court below on the irregularity pointed out by the learned Senior Counsel. In the considered opinion of this Court, the irregularity pointed out by the learned senior counsel does not vitiate the entire proceedings. There are no grounds to discharge the petitioner. This Court does not find any ground to interfere with the order passed by the Court below. Accordingly, this Court confirms the order passed by the Court below dismissing the discharge petition. It is made clear that the findings that have been given both by the Court below and this Court, are only based on prima facie materials. None of these findings will have any bearing while Court below decides the case finally and the decision will be made only based on the evidence on record and on the merits of the case without being influenced by any of the findings given while dismissing the discharge petition. The complaint is of the year 1991. It is therefore necessary for this Court to fix a time limit for the completion of the proceedings. The Additional Chief Metropolitan Magistrate (EO-1), Egmore, Chennai is directed to complete the proceedings strictly within a period of four months from the date of receipt of copy of this order. The petitioner and the respondent are directed to co-operate with the proceedings to ensure that the same is completed within a time stipulated by this Court. Criminal Revision Petition is dismissed.
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