Case Law β€Ί High Court β€Ί V.k.sasikala v. The Assistant Commission...

V.k.sasikala v. The Assistant Commissioner Of Income Tax, Central Circle-Ii (5), Chennai – 600 034

High Court 20 Jul 2018 In favour of: Assessee
Forum / Bench
High Court Β· hc_cis_mas
Parties
V.k.sasikala 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
Allowed

The order β€” as passed by the High Court

Case summary

In V.k.sasikala v. The Assistant Commissioner Of Income Tax, Central Circle-Ii (5), Chennai – 600 034, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.

Decision: In view ofthe above, the prayer in this Criminal Original Petition becomesinfructuous. https://hcservices.ecourts.gov.in/hcservices/ 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.
CORAM 1.M/s.Sasi Enterprises, Shop No.14, Parsn Manere, 602, Anna Salai, Chennai – 6,Rep. by its Partners, (1) Ms.J.Jayalalithaaa 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/Accused Vs. 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.203 of 1997 pending trial on the fileof the Additional Chief Metropolitan Magistrate Court [EconomicOffences-I], Egmore, Chennai, so as to quash the same. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner: Mr.S.Venkatesh For Respondent: Mr.Murali Krishnan, Special Public Prosecutor (Income Tax Cases) O R D E R This Criminal Original Petition is filed to call for therecords pertaining to E.O.C.C.No.203 of 1997 pending trial onthe file of the Additional Chief Metropolitan Magistrate Court[Economic Offences-I], Egmore, Chennai, so as to 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.203 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.47 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 ordered thatE.O.C.C.No.203 of 1997 is ordered to be withdrawn. In view ofthe above, the prayer in this Criminal Original Petition becomesinfructuous. https://hcservices.ecourts.gov.in/hcservices/ 8.Hence, this Criminal Original Petition is dismissed asinfructuous. Consequently, the connected MiscellaneousPetition is closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To 1.The Additional Chief Metropolitan Magistrate [Economic Offences-I], Egmore, Chennai 2.The Assistant Commissioner of Income Tax, Central Circle-II (5), Chennai – 600 034. 3.The Public Prosecutor, High Court, Madras. +1cc to Mr.S.Venkatesh, Advocate sr.no.48907 +1cc to Mr.Murali Krishnan, Advocate srno.48578+1cc to M/s.L.P.Shanmugasundaram, Advocate sr.no.49031Crl.O.P.No.24481 of 2004svi(co)nr 02/08/2018 https://hcservices.ecourts.gov.in/hcservices/
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
βœ… Get help with an income-tax notice β†’ πŸ’¬ Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only β€” not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press Β· Privacy Terms Refund Cancellation Cookies Disclaimer
Β© 2026 EaseValue Advisors LLP Β· LLPIN ACN-4920 Β· Jaipur, Rajasthan