Crl.mc/222/2021 Of A.l.jyotish Kumar v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 14TH DAY OF JANUARY 2021 / 24TH POUSHA,1942 Crl.MC.No.222 OF 2021(G) CC 95/1992 OF ADDITIONAL CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM PETITIONER/S: A.L.JYOTISH KUMARAGED 56 YEARSPARTNER, M/S. OUR COLLEGE,T.D.ROAD, ERNAKULAM,COCHIN-35 BY ADVS.SRI.SOORAJ T.ELENJICKALSRI.K.ARJUN VENUGOPALSHRI.ASWIN KUMAR M JSMT.HELEN P.A.SHRI.ARUN ROYSRI.SHAHIR SHOWKATH ALISHRI.MUHAMMED SUHAIR C.A RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-3, DIVISION-II, C.R.BUILDINGS, I.S PRESS ROAD, COCHIN-18 OTHER PRESENT: SC JOSE JOSEPH FOR INCOME TAX THIS CRIMINAL MISC. CASE HAVING COME UP FORADMISSION ON 14.01.2021, THE COURT ON THE SAME DAY PASSEDTHE FOLLOWING: Crl.MC.No.222 OF 2021(G) -2- ORDER Dated this the 14[th] day of January, 2021 Petitioner is the 4[th] accused in C.C.No.95 of1992 of the Additional Chief Judicial MagistrateCourt (Economic Offences), Ernakulam and hasreceived summons to appear before the court. 2.The learned Senior Counsel for thepetitioner vehemently argued that, in the absenceof specific allegation against the petitioner,the proceedings against him is liable to bequashed. Learned Standing Counsel for Income TaxDepartment countered the contentions andsubmitted that accused Nos.2 and 3 in the casehad filed discharge petition before the trialcourt and those petitions being dismissed, hadfiled criminal revision petitions before thisCourt. Th criminal revision petitions filed by Crl.MC.No.222 OF 2021(G) -3- accused 2 and 3 were allowed by quashing theimpugned order and directing the trial court toreconsider the applications for discharge. In such circumstances, I deem it appropriatethat the petitioner also be provided anopportunity to file a discharge applicationbefore the trial court, wherein all contentions,including those raised in this Crl.M.C can beurged. Accordingly, this Crl.M.C is disposed ofwith the liberty as mentioned above. Sd/- V.G.ARUN JUDGE APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE-A1 TRUE COPY OF THE COMPLAINT NO. CC 95/92 ADDITIONAL CHIEF JUDICIAL MAGISTRATE (ECONOMIC OFFCENCES0 COURT,ERNAKULAM ANNEXURE-A2TRUE COPY OF THE DEATH CERTIFICATE NO.D0020167-17051511 DATED 17.05.2017 ANNEXURE-A3 A TRUE COPY THE STATEMENT OF TOTAL INCOME FOR THE ASSESSMENT YEAR 1987-1988