Arun Kumar Bhattacharya, J. - (1.) The quadruple revisional applications being C.R.R. Nos. 73/1994, 74/1994, 75/1994 and 76/1994 involving common questions of law and facts with the difference in respect of the assessment years only, are directed against the orders dated 17.03.93, 18.03.93, 18.03.93 and 10.03.93 respectively passed by the ld. Metropolitan Magistrate, 15th Court, Calcutta.
(2.) The present petitioner filed a complaint under section 276CC (ii) read with section 278B of the Income-tax Act, 1961 against the partnership firm- O.P. No. 1 M/s. Anamika Housing Corporation and its partners O.P. Nos. 2 to 6 for failure to furnish return of income in time for different assessment years viz. 1980-81 to 1983-84.
(3.) The O.Ps. assailed the above proceedings by filing petitions contending that it is bad in law since in the event of conviction the firm which has been made a party along with other persons cannot be sent to prison compulsorily, as provided in sections 276 CC and 278B of the Act. Upholding the above contention the ld. Magistrate by the impugned orders discharged the accused persons (barring accused Nos. 4 & 5 against whom the case was filed for the present) under section 245 (2) Cr. PC.;