Dismissing the Revision petition of the Revenue  the Court held that  the trial court came to the conclusion that there were no material to prima facie hold that accused No. 2 was treated as the principal officer of accused No. 1-company, so as to try him along with the company for the offence punishable under section 276B of the Income-tax Act, 1961 and consequently, the application filed under section 245 of the Code of Criminal Procedure, 1973 was allowed. The trial court had held that no notice was issued to respondent No. 2 as was mandatory under the Act. The trial court had held that notice issued under section 2(35) of the Act which was served on respondent No. 2 could not be considered as notice issued under the section since it was not stated in the notice that respondent No. 2 was in charge of the day-to-day affairs of the company. There was illegality in the order. The discharge of the petitioner from prosecution was justified.