Case LawHigh Court › Shri Bose Chandra Ebenezar v. The Income...

Shri Bose Chandra Ebenezar v. The Income Tax Officernon Corporate Ward 2[5]Income Tax Officeno.63, Race Coursecoimbatore

High Court 25 Aug 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Shri Bose Chandra Ebenezar v. The Income Tax Officernon Corporate Ward 2[5]Income Tax Officeno.63, Race Coursecoimbatore
Date of order
25 Aug 2021
Assessment year(s)
Outcome
Dismissed

Case summary

In Shri Bose Chandra Ebenezar v. The Income Tax Officernon Corporate Ward 2[5]Income Tax Officeno.63, Race Coursecoimbatore, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.

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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 25.08.2021 CORAM THE HONOURABLE MR. JUSTICE C.V.KARTHIKEYAN Crl.OP.Nos.8603 to 8605/2016 [Video Conferencing] Shri Bose Chandra Ebenezar... Petitioner in all Crl.OPs. Versus The Income Tax OfficerNon Corporate Ward 2[5]Income Tax OfficeNo.63, Race CourseCoimbatore-641018.... Respondent in all Crl.OPs. Common Prayer : - Criminal Original Petitions filed under Section 482 of the Code of Criminal Procedure to call for the entire records in pursuant to the complaints filed by the respondent in CC.No.424/2015, 425/2015 and 426/2015 respectively on the file of the Court of Judicial Magistrate No.III at Coimbatore and quash the same. COMMON ORDER (1)The Court heard the submissions of Mr.B.R.Sankaralingam, learned counsel for the petitioner and Mr.V.Vijayakumar, learned Special Public Prosecutor appearing for the respondent/Income Tax Department. https://hcservices.ecourts.gov.in/hcservices/ (2)The learned counsel had filed Memo in each one of the above three cases and they are dated 17.08.2021, wherein he had stated that the petitioner may be permitted to withdraw the above petitions aforesaid and that he would contest the cases before the Trial Court on their merits. (3)Having heard the learned counsel for the petitioner and the learned Special Public Prosecutor appearing for the respondent, the Memos are recorded and the Criminal Original Petitions are dismissed as withdrawn. (4)I am invited to give an opinion about filing of a petition under Section 205 of Cr.P.C. before the learned Magistrate. I leave that to the wisdom of the petitioner and to the privilege of the learned Magistrate to examine such a petition on its own merits. Sd/- Assistant Registrar (CS-II) // True Copy // Sub Assistant Registrar APTo1. The Judicial Magistrate No.III Coimbatore. 2.-do- through The chief Judicial Magistrate, Coimbatore. 3. The Income Tax Officer Non Corporate Ward 2[5] Income Tax Office No.63, Race Course Coimbatore-641018. 4. The Special Public Prosecutor Income Tax, High Court, Chennai. +1CC to Mr.B.R.Sankaralingam, Advocate, SR.No. 43308 +3CCs to Mr.V.Vijayakumar, Advocate, SR.No. 42469, 42470, 42471 PCH(CO) B.VC (17/09/2021) Crl.OP.Nos.8603 to 8605/2016
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