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TMI Blog2021 (8) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... s: Mr.P.Kumaresan For Respondent: Mr.N.Baaskaran Special Public Prosecutor (Income Tax) ORDER The petitioners, who are accused in E.O.C.C.No.497 of 2017, facing prosecution for the offences under sections 276CC and 276C (2) of the Income Tax Act, has filed this petition. 2. Heard Mr.P.Kumaresan, learned counsel for the petitioners and Mr.Baskaran, learned Special Public Prosecutor (Income Tax) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The abovesaid payment details has been admitted and acknowledged by the Deputy Commissioner of the Income Tax, Corporate Circle2(2), Chennai-34, vide his communication dated 11.03.2020 to the Income Tax Officer (Prosecution). Despite receipt of the due amount with interest, though the offence is compoundable and can be withdrawn, the respondent had failed to withdraw the same. Hence, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the submissions made and on a perusal of the materials placed, it is not in dispute that the petitioners had paid the entire amount with interest to the Income Tax department, which is confirmed by the Deputy Commissioner of the Income Tax, Corporate Circle2(2), Chennai-34. The offences alleged are only technical offences and there is no material to show that there was any deliberate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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