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2021 (11) TMI 810 - MADRAS HIGH COURTAlteration of charge - main charges for the offence under Section 276(C)(1), after examination of P.W.7, in connection with the very same Assessment Year for non payment of Tax, charge under Section 276(C)(2) Income Tax Act was now sought to be added by way of alteration of charge - HELD THAT:- It is not disputed that sanction under Section 279 (1) of Income Tax Act is already been granted and sanctioned for the offence under Section 276(C)(1) and other offences. Since the expression "unless the sanction had been already obtained for a prosecution on the same facts as those on which, the altered or added charge is found", new or fresh sanction is not required, as contemplated under Section 216(5) of Cr.P.C., is present. As stated supra, the Assessment Year is one and the same. Initial charge is for evasion of tax. Now, by way of alteration of charge, it is included to add evasion of payment of tax and hence, we do not find any error in the order passed by the Special Sessions Judge, in allowing the application. Stage of the case - According to the petitioner, the matter is posted for argument, at this stage, whether, this type of nature of the petition can be entered - HELD THAT:- The Hon'ble Supreme Court in Dr.Nallapareddy Sridhar Reddy Vs. The State of Andhra Pradesh & Ors. [2020 (1) TMI 1412 - SUPREME COURT] has held that the stage of the proceedings is irrelevant for alteration of the charge and hence, I find no illegality or irregularity in the impugned order passed by the learned Sessions Judge.
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