Case LawHigh Court › Crl Mp/1565/2020 Of Karti P Chidambaram...

Crl Mp/1565/2020 Of Karti P Chidambaram v. Deputy Director Of Income Tax (Investigation)

High Court 12 Feb 2020 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Crl Mp/1565/2020 Of Karti P Chidambaram v. Deputy Director Of Income Tax (Investigation)
Date of order
12 Feb 2020
Assessment year(s)
Outcome
Allowed

Case summary

In Crl Mp/1565/2020 Of Karti P Chidambaram v. Deputy Director Of Income Tax (Investigation), the High Court (2020) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

Crl.M.P.Nos.1565, 1567, 1568 and 1569 of 2020 in Crl.O.P.Nos.1526 and 1527 of 2020 Crl. M.P.Nos.1565 and 1567 of 2020 in Crl.O.P.No.1526 of 2020and Crl.M.P.Nos.1568 and 1569 of 2020 in Crl.O.P.No.1527 of 2020 M.SUNDAR, J. Instant four 'Criminal Miscellaneous Petitions' ('Crl.M.Ps.' for brevity) have been filed with following prayers : “Crl.M.P.No.1565 of 2020: For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to permit the Petitioner to amend the prayer in the above Crl.O.P.No.1526/2020 as follows:“to call for the records in Complaint dated 12.09.2018 filed by the Respondent against the Petitioner before the Additional Chief Metropolitan Magistrate, Egmore, Chennai in E.O.C.No.266 of 2018 and renumbered as C.C.No.15 of 2019 and pending in the Special Court for trial of Criminal Cases Related to MPs/MLAs of Tamil Nadu, Singaravelan Maaligai, Chennai and quash the same.” “INSTEAD OF “ “to call for the records in Complaint dated 12.09.2018 filed by the Respondent against the Petitioner before the Additional Chief Metropolitan Magistrate, Egmore, Chennai proceedings in E.O.C.No.266 of 2018 and quash the same”. Crl.M.P.No.1567 of 2020 : For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to permit the Petitioner to amend the interim prayer in the above Crl.M.P.No.944 of 2020 in Crl.O.P.No.1526 of 2020 as follows: “to issue an order of INTERIM STAY, staying all further proceedings in Complaint dated 12.09.2018 filed by the Respondent against the Petitioner before the Additional Chief Metropolitan Magistrate, Egmore, Chennai in E.O.C.No.266 of 2018 and renumbered as C.C.No.15 of 2019 and pending in the Special Court for trial of Criminal Cases Related to MPs/MLAs of Tamil Nadu, Singaravelan Maaligai, Chennai pending disposal of the above Criminal Original Petition”“INSTEAD OF” “to issue an order of INTERIM STAY, staying all further proceedings pursuant to the Complaint dated 12.09.2018 filed by the Respondent against the Petitioner before the Additional Chief Metropolitan Magistrate, Egmore, Chennai proceedings in E.O.C.No.266 of 2018 pending disposal of the above Criminal Original Petition”and thus render justice. Crl.M.P.No.1568 of 2020 : For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to permit the Petitioners to amend the prayer in the above Crl.O.P.No.1527/2020 as follows: “to call for the records in Complaint dated 12.09.2018 filed by the Respondent against the Petitioners before the Additional Chief Metropolitan Magistrate, Egmore, Chennai in E.O.C.No.267 of 2018 and renumbered as C.C.No.16 of 2019 and pending in the Special Court for trial of Criminal Cases Related to MPs/MLAs of Tamil Nadu, Singaravelan Maaligai, Chennai and quash the same.”“INSTEAD OF “ “to call for the records in Complaint dated 12.09.2018 filed by the Respondent against the Petitioners before the Additional Chief Metropolitan Magistrate, Egmore, Chennai proceedings in E.O.C.No.267 of 2018 and quash the same”. Crl.M.P.No.1569 of 2020 : For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to permit the Petitioners to amend the interim prayer in the above Crl.M.P.No.946 of 2020 in Crl.O.P.No.1527 of 2020 as follows: “to issue an order of INTERIM STAY, staying all further proceedings in Complaint dated 12.09.2018 filed by the Respondent against the Petitioners before the Additional Chief Metropolitan Magistrate, Egmore, Chennai in E.O.C.No.267 of 2018 and renumbered as C.C.No.16 of 2019 and pending in the Special Court for trial of Criminal Cases Related to MPs/MLAs of Tamil Nadu, Singaravelan Maaligai, Chennai pending disposal of the above Criminal Original Petition” “INSTEAD OF” Crl.M.P.No.1569 of 2020 : For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to permit the Petitioners to amend the interim prayer in the above Crl.M.P.No.946 of 2020 in Crl.O.P.No.1527 of 2020 as follows: “to issue an order of INTERIM STAY, staying all further proceedings in Complaint dated 12.09.2018 filed by the Respondent against the Petitioners before the Additional Chief Metropolitan Magistrate, Egmore, Chennai in E.O.C.No.267 of 2018 and renumbered as C.C.No.16 of 2019 and pending in the Special Court for trial of Criminal Cases Related to MPs/MLAs of Tamil Nadu, Singaravelan Maaligai, Chennai pending disposal of the above Criminal Original Petition” “INSTEAD OF” “to issue an order of INTERIM STAY, staying all further proceedings pursuant to the Complaint dated 12.09.2018 filed by the Respondent against the Petitioners before the Additional Chief Metropolitan Magistrate, Egmore, Chennai proceedings in E.O.C.No.267 of 2018 pending disposal of the above Criminal Original Petition”and thus render justice.” 2Learned counsel for respondent submits that instant four Crl.M.Ps are not opposed. In the light of the stated position of the respondent, no discussion or dilation of facts are necessary. Suffice to say that on perusal of affidavits filed in support of Crl.M.Ps, this court is convinced that prayers are not only innocuous, but imperative and therefore, prayers in instant four Crl.M.Ps are acceded to. In other words, instant four Crl.M.Ps are allowed. Registry to carry out necessary and consequential amendments in case file on or before 18.02.2020. 12.02.2020 vvk Crl.M.P.Nos.1565, 1567, 1568 and 1569 of 2020 in Crl.O.P.Nos.1526 and 1527 of 2020 M.SUNDAR, J. vvkCrl. M.P.Nos.1565 and 1567 of 2020 in Crl.O.P.No.1526 of 2020andCrl.M.P.Nos.1568 and 1569 of 2020 in Crl.O.P.No.1527 of 2020 12.02.2020
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