S.m.a.j.abdul Haleem v. The Assistant Commissioner Of Income Tax,Non Corporate Circle-3,Chennai 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 06.12.2021 CORAM: THE HONOURABLE MR.JUSTICE N. SATHISH KUMAR CRL. O.P. NO.26330 OF 2017ANDCRL.M.P.NOS.15174 AND 15175 OF 2017 1. M/s.Oriental Enterprises, PAN AAAF00309C No.144/1, Nungambakkam High Road, Chennai 600 034. 2. S.M.A.Habeeb Mohamed Sathakathullah 3. S.M.A.J.Abdul Haleem ... Petitioners Versus The Assistant Commissioner of Income Tax,Non Corporate Circle-3,Chennai 600 034. ... Respondent PRAYER : Criminal Original Petition filed under Section 482 Cr.P.C.,to call for the records pertaining to the proceedings inE.O.C.C.No.133 of 2017, on the file of the Learned AdditionalChief Metropolitan Magistrate EO-I, at Egmore, Chennai and quashthe same. For Petitioners : Mr.K.MahalingamFor Respondent : Mr.L.Murali Krishnan Standing Counsel ORDER This Criminal Original Petition has been filed to quash theproceedings initiated in E.O.C.C.No.133 of 2017 under Section276C(2) of the Income Tax Act, 1961, on the file of the LearnedAdditional Chief Metropolitan Magistrate EO-I, at Egmore,Chennai. https://hcservices.ecourts.gov.in/hcservices/ 2. Though several grounds have been raised by the learnedcounsel for the Petitioners, it is the main contention beforethis Court that the amount has already been paid. Therefore,there cannot be any prosecution. It is further submitted that asper the direction of the Assessing Officer full interest havealso been paid, which has not taken note before filing the case. 3. At the outset, I am of the view that these are allfactual aspects which cannot be gone into at this stage. It isthe matter for evidence before the trial Court. At this stage,learned counsel for the petitioner submitted that compoundingpetition is pending before the authority and the authority hasto take decision immediately. Be that as it may. If thecompound petition is pending before the authority, the authorityshall act as per law and take decision within a period of twomonths from the date of receipt of copy of this Order. In such aview of the matter the Criminal Original Petition is liable tobe dismissed. 4. As far as the trial is concerned, the presence of thePetitioner is dispensed with except for receiving copies,answering the charges and questioning under Section 313 Cr.P.C.or any other date that may be fixed by the trial court. 5. In the result, Criminal Original Petition is dismissed.Consequently, connected Criminal Miscellaneous Petitions areclosed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar ggs/psa To 1. The Additional Chief Metropolitan Magistrate EO-I, Egmore, Chennai. Egmore, Chennai. 2. The Assistant Commissioner of Income Tax, Non Corporate Circle-3, Chennai 600 034. Non Corporate Circle-3, Chennai 600 034. 3. The Public Prosecutor, High Court, Madras 600104. +1cc to Mr.K.Mahalingam, Advocate, S.R.No.63995+1cc to Mr.L.Murali Krishnan, Advocate, S.R.No.64252 Crl. O.P. No. 26330 of 2017 andCrl.M.P.Nos. 15174 and 15175 of 2017 SV(CO)PM/04/01/2022