Assessee filed application requesting clubbing of three complaints and joint trial. Magistrate denied said request on ground that foreign funds were kept but same were not declared in income-tax return for each assessment year, and each would be a distinct offence. Allegations made in all three complaints were similar. First complaint was filed on assumption that assessee held an undisclosed foreign account and two subsequent complaints were filed to arrive at a figure to facilitate first complaint. Court held that these three complaints were part of same transaction and, thus, application of assessee for clubbing of complaints and joint trial was to be allowed.  (AY. 2006-07, 2007-08)