Case Law β€Ί High Court β€Ί Ms.j.jayalalithaa v. The Assistant Commi...

Ms.j.jayalalithaa v. The Assistant Commissioner Of Income Tax, Central Circle-Ii (5), Chennai – 600 034

High Court 20 Jul 2018 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
Ms.j.jayalalithaa v. The Assistant Commissioner Of Income Tax, Central Circle-Ii (5), Chennai – 600 034
Date of order
20 Jul 2018
Assessment year(s)
β€”
Outcome
Dismissed

The order β€” as passed by the High Court

Case summary

In Ms.j.jayalalithaa v. The Assistant Commissioner Of Income Tax, Central Circle-Ii (5), Chennai – 600 034, the High Court (2018) dismissed the appeal. The decision went in favour of the Revenue.

Decision: 8.Hence, this Criminal Original Petition is dismissed asinfructuous.

Summary auto-generated from the order below β€” read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on : 13.07.2018Pronounced on : 20.07.2018 CORAM THE HONOURABLE MR.JUSTICE M.NIRMAL KUMAR Crl.O.P.No.24480 of 2004andCrl.M.P.No.7976 of 2004 1.M/s.Sasi Enterprises, Shop No.14, Parsn Manere, 602, Anna Salai, Chennai – 6,Rep. by its Partners, (1) Ms.J.Jayalalithaa and (2) V.K.Sasikala. 2.Ms.J.Jayalalithaa, D/o.Late Mr.R.Jayaram,Partner, M/s.Sasi Enterprises, Old No.36, New No.81, Poes Garden, Chennai – 86.3.V.K.Sasikala, Partner, M/s.Sasi Enterprises, Old No.36, New No.81, Poes Garden, Chennai – 86.... Petitioners/AccusedVs. The Assistant Commissioner of Income Tax, Central Circle-II (5), Chennai – 600 034.... Respondent/Complainant PRAYER: Criminal Original Petition is filed under Section 482of the Code of Criminal Procedure, to call for the recordspertaining to E.O.C.C.No.202 of 1997 pending trial on the fileof the Additional Chief Metropolitan Magistrate Court [EconomicOffences-I], Egmore, Chennai, so as to quash the same. For Petitioner: Mr.S.Venkatesh For Respondent: Mr.Murali Krishnan, Special Public Prosecutor (Income Tax Cases)* * * * * https://hcservices.ecourts.gov.in/hcservices/ O R D E R This Criminal Original Petition is filed to call for therecords pertaining to E.O.C.C.No.202 of 1997 pending trial onthe file of the Additional Chief MetropolitanMagistrate Court [Economic Offences-I], Egmore, Chennai, so asto quash the same. 2.The learned counsel for the petitioner and the SpecialPublic Prosecutor appearing for the Income Tax Departmentappeared. 3.The learned counsel for the petitioner filed a memostating that by order dated 08.01.2015, the Trial Court hadallowed the respondent/complainant to withdraw the complaint.In pursuant to the above the complaint was withdrawn and nothingsurvives for adjudication. 4.In support of his contention, the learned counsel for thepetitioner had filed an order passed by the Additional ChiefMetropolitan Magistrate [Economic Offences-I], Egmore, Chennai,made in E.O.C.C.No.202 of 1997 dated 08.01.2015. 5.On a perusal of the same, it is seen that the learnedSpecial Public Prosecutor of the Income Tax Department had fileda petition in Crl.M.P.No.46 of 2015 to withdraw the prosecutionagainst the petitioner and given a consent to withdraw theprosecution. 6.The learned Special Public Prosecutor appearing for theIncome Tax Department had filed a communication dated 27.02.2015of the Commissioner of Income Tax (Judicial and Prosecution),Chennai addressed to the Commissioner of Income Tax, Central-2,Chennai, concurring the same. 7.Recording the submission, the Lower Court had orderedthat E.O.C.C.No.202 of 1997 is ordered to be withdrawn. In viewof the above, the prayer in this Criminal Original Petitionbecomes infructuous. 8.Hence, this Criminal Original Petition is dismissed asinfructuous. Consequently, the connected MiscellaneousPetition is closed.ah Sd/- Assistant Registrar(CS-V) //True Copy// Sub Assistant Registrar To 1.The Additional Chief Metropolitan Magistrate [Economic Offences-I], Egmore, ChennaiMagistrate [Economic Offences-I], Egmore, Chennai 2.The Assistant Commissioner of Income Tax, Central Circle-II (5), Chennai – 600 034.Income Tax, Central Circle-II (5), Chennai – 600 034. 3.The Public Prosecutor, High Court, Madras. +1 C.C. to Mr.L.Murali Krishnan, Advocate SR.NO. 48579+1 C.C. to Mr.S.VENKATESH, Advocate SR.NO. 48986+1 C.C. to Mr.L.P.SHANMUGASUNDARAM, Advocate SR.NO.49030PRE-DELIVERY ORDER INCrl.O.P.No.24480 of 2004NM(CO)ASK(02/08/2018)
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