The trial court discharged both accused on the ground that Sunil V. Raheja  was wrongly treated as the principal officer by the Department under section 2(35) of the Act. The High Court confirmed the orders passed by the trial court discharging the accused. On appeals, In view of the submission of the assessees that they would have no objection if the orders passed by the trial court discharging the accused and confirmed by the High Court were set aside and the trial was ordered to be proceeded further in accordance with law and on the merits and keeping all the defences which may be available to the accused open, the court quashed and set aside the orders passed by the trial court discharging the accused for the offences punishable under section 276B read with section 278B of the Act and confirmed by the High Court and directed the trial to be proceeded with further and the cases decided and disposed of by the trial court in accordance with law and on their own merits. The court clarified that all the defences available to the accused shall be considered by the trial court in accordance with law and on the merits and on the basis of the evidence led. (AY. 2017-18)