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2018 (11) TMI 134 - HC - Income TaxOffence u/s 276CC on the private complaint lodged by the Income Tax Department - failure to file the return of income on time - whether the accused can be discharged under Section 245 (2) Cr.P.C without examining the witnesses? - Held that:- The very non-filing of the return cannot be a reason for launching a prosecution against the petitioners. In the opinion of this Court, this is a disputed question of fact which cannot be gone into in proceedings under Section 245 (2) Cr.P.C. On a reading of the complaint of the Income Tax Department, there are prima facie materials to take cognizance of the offence and issue process which the Trial Court has done. There are no materials to exercise powers under Section 245 (2) Cr.P.C, to discharge the accused at the threshold in this case. It is always open to the petitioners to plead for discharge under Section 245(1) Cr.P.C, after the prosecution witness is examined. This petition is closed. The respondent is directed to produce their witnesses for examination before the Trial Court within a period of three (3) months from the date of receipt of a copy of this order.
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