Case Law › High Court › P.rajarajan v. The Principal Director Of...

P.rajarajan v. The Principal Director Of Income Tax (Investigation)

High Court 03 Sep 2025 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

03 Sep 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In P.rajarajan v. The Principal Director Of Income Tax (Investigation), the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: 3.Recording the submissions and in view of the endorsement made by the learned counsel for the petitioner, this writ petition stands dismissed as withdrawn with a liberty to file a fresh quash petition.

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

Sections referenced in this judgment

Section 50 case law →

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.09.2025 CORAM THE HONOURABLE MR. JUSTICE N. SATHISH KUMAR W.P.Crl.No.741 of 2025 P.Rajarajan .. Petitioner Versus 1. THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. 2. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION), Unit - 3(2), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. .. Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 2nd Respondent to forthwith withdraw the prosecution initiated against the petitioner under Section 50 of Black Money Act, 2015 pending on the file of the Additional Chief Metropolitan Magistrate, Economic Offences - I, Egmore, Chennai in EOCC No. 19 of 2021. For Petitioner : Mr.M.DeivanandamFor Respondents : Ms.M.Sheela and Mr.H.Siddarth Standing CounselORDER This petition has been filed directing the 2nd Respondent to forthwith withdraw the prosecution initiated against the petitioner under Section 50 of Black Money Act, 2015 pending on the file of the Additional Chief Metropolitan Magistrate, Economic Offences - I, Egmore, Chennai in EOCC No. 19 of 2021, N.SATHISH KUMAR, J. 2. When the case was taken up, the learned counsel for the petitioner seeks to withdraw this writ petition with a liberty to file a fresh quash petition. Hhe also made an endorsement in the case bundle to that effect. 3.Recording the submissions and in view of the endorsement made by the learned counsel for the petitioner, this writ petition stands dismissed as withdrawn with a liberty to file a fresh quash petition. No costs. 03.09.2025 dhk Index:Yes/NoInternet:Yes/No To, 1. THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. 2. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION), Unit - 3(2), No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. W.P.Crl.No.741 of 2025

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