[Criminal Appeal No.61 of 2007]. [Criminal Appeal Nos.62, 63 & 64 of 2007]. We are concerned with four Criminal Appeals No.61 to 64 of 2007, out of which two Criminal Appeals No.61 of 2007 and 63 of 2007 relate to M/s Sasi Enterprises, a registered partnership firm, of which Ms. J. Jayalalitha and Mrs. N. Sasikala are partners, which relate to the assessment years 1991-92 and 1992-93 respectively. Criminal Appeal Nos.62 and 63 of 2007 relate to J. Jayalalitha and N. Sasikala respectively for the assessment years 1993-94. Proceedings giving rise to these appeals originated from the complaints filed by the Assistant Commissioner of Income Tax, Chennai, before the Additional Chief Metropolitan Magistrate (Egmore), Chennai, for the willful and deliberate failure to file returns for the assessment years 1991-92, 1992-93 and hence committing offences punishable under Section 276 CC of the Income Tax Act, 1961 (for short "the Act"). Complaints were filed on 21.8.1997 after getting the sanction from the Commissioner of Income Tax, Central II, Chennai under Section 279(1) of the Income Tax Act. Appellants filed two discharge petitions under Section 245(2) Cr.P.C., which were dismissed by the Chief Metropolitan Magistrate vide order dated 14.6.2006.
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