and presented by this accused and the hand writing expert opinion has stated that, the written are in the hands of the appellant. The tax return refund intimation was resent to No.11, G.M. Street, Ellis Road, Mount Road, Chennai and thereafter, it has been addressed to No.7, Mariamman Koil Street, Korattur, Chennai. This refund order has been collected by the accused from No.11, G.M. Street, Ellis Road, Chennai and credited into the account of M/s.Polar Constructions Private Limited in Sangli Bank, Chennai (A/c No.599) and later, by way of three cheques Ex.P.47, Ex.P.48 and Ex.P.49, a sum of Rs.50,000/-, Rs.1,50,000/- and Rs.1,02,000/- has been transferred to the account of S.Narayanan and the said Narayanan has encashed it through ABN Amro Bank. It has already been found that the account in the name of S.Narayanan at ABN Amro Bank was opened by the accused showing the photocopy of the passport issued to S.Narayanan. Likewise, the refund order in favour of M/s.Polar Constructions for a sum of Rs.1,89,709/- was pursuant to the Income Tax returns Ex.P.17, which was filled up and submitted by the accused. Ex.P.17 Income tax returns and refund order intimation Ex.P.30, on comparison reveals that the assessee of M/s.Polar Constructions Private Limited mentioned his address as No.343, T.H.Road, Tatiaus Complex, Chennai but the address has been changed in the intimation as
