The Assistant Commissioner Of Income-Tax Special Investigation Circle, Salem v. Shri S.a.r.somasundaram Chettiar
High Court
21 Apr 2015 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Assistant Commissioner Of Income-Tax Special Investigation Circle, Salem v. Shri S.a.r.somasundaram Chettiar
Date of order
21 Apr 2015
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Assistant Commissioner Of Income-Tax Special Investigation Circle, Salem v. Shri S.a.r.somasundaram Chettiar, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Decision: Recording the above, permission is accorded to the learnedSenior Special Public Prosecutor to withdraw this Criminal Appeal.Accordingly, this Criminal appeal is dismissed as withdrawn. smi s/d- Assistant Registrar( V ) True Copy Sub-Assistant RegistrarTo1.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.04.2015
CORAM:
THE HON'BLE MR.JUSTICE P.DEVADASSCRL.A.No.1223 of 2004
The Assistant Commissioner of Income-taxSpecial Investigation Circle,Salem... Appellant/ComplainantVs.
Shri S.A.R.Somasundaram ChettiarS/o S.A.R.Arunchalam Chettiar,Banker, Arulagam,Kutchery Street,Tiruchengode.
.. Respondent/Accused
Appeal against the judgment of acquittal dated 29.03.2004 inC.C.No.555 of 1989 on the file of the Judicial Magistrate,Tiruchengode.
For Appellant :Mr. K.Ramaswamy, Senior Spl. Public Prosecutor for I.T.For Respondent :M/s. G.RM.Palaniappan
J U D G M E N T
This appeal has been preferred by the Department as against theorder of acquittal passed in C.C.No.555 of 1989 on 29.03.2004, by thelearned Judicial Magistrate, Tiruchengode.
2. Learned Senior Special Public Prosecutor, Government of Indiafiled petition to withdraw this criminal appeal, in view of the factthat the respondent has paid the amount and it was compounded.
3. Along with the said petition, the learned Senior SpecialPublic Prosecutor also filed the letter of the Chief Commissioner ofIncome Tax, Trichy, dated 27.03.2015, wherein in paragraph 6 it isstated as under:
"The Senior Special Public Prosecutor for the
Government of India, Chennai shall take necessary stepsto withdraw the appeal filed by the Department beforethe Hon'ble Madras High Court and further necessaryaction under intimation to the department."
https://hcservices.ecourts.gov.in/hcservices/
4. Recording the above, permission is accorded to the learnedSenior Special Public Prosecutor to withdraw this Criminal Appeal.Accordingly, this Criminal appeal is dismissed as withdrawn.
smi
s/d- Assistant Registrar( V ) True Copy Sub-Assistant RegistrarTo1. The Judicial Magistrate, Tiruchengode. 2. do - thro' the Chief Judicial Magistrate, Salem.3. The Senior Special Public Prosecutor for Income Tax, High Court, Madras.4. The Assistant commissioner of Income Tax Special Investigation Circle, Salem.+ 1 cc to Mr.G.R.M.Palaniappan, Advocate SR 21907ug(co)prk14/5CRL.A.No.1223 of 2004
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