Madras High Court
K.Vijyalakshmi vs The Commissioner Of Income ... on 29 July, 2021
W.P.No.1672 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.07.2021
CORAM
THE HONOURABLE MR. JUSTICE M.DHANDAPANI
W.P.No.1672 of 2018
and
W.M.P.Nos.2077 & 2078 of 2018
K.Vijyalakshmi .. Petitioner
Vs.
1. The Commissioner of Income Tax(TDS)
Office of the Commissioner of Income Tax (TDS)
BSNL Building Tower - 1, 1st Floor,
Greams Road,
Thousand Lights,
Chennai - 600 006.
2. The Assistant Commissioner of Income Tax,
TDS Circle - 2,
Office of the Commissioner of Income Tax,
M.G.Road, Nungambakkam,
Chennai - 600 034. .. Respondents
1
https://www.mhc.tn.gov.in/judis/
W.P.No.1672 of 2018
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying for issuance of Writ of Certiorari to call for the records of the 1st
respondent dated 23.02.2017 in C. No.CIT (TDS)/CHE/Prosen.24/2016-17
and the consequential complaint filed u/s 276(b) read with Section 278-B of
the Income Tax Act, pending on the file of the Additional Chief
Metropolitan Magistrate Court, Economic Offence - I, Egmore, Chennai in
E.O.C.C.No.75 of 2017 and quash the same.
For Petitioner : Mr.Murali Krishnan for
M/s Mcgan Law Firm
For Respondents : Mrs.Sheela
Special Public Prosecutor
for Income Tax
ORDER
The petitioner has filed this petition for Writ of Certiorari to call
for the records of the 1st respondent dated 23.02.2017 in C. No.CIT
(TDS)/CHE/Prosen.24/2016-17 and the consequential complaint filed u/s
276(b) read with Section 278-B of the Income Tax Act, pending on the file
of the Additional Chief Metropolitan Magistrate Court, Economic Offence -
I, Egmore, Chennai in E.O.C.C.No.75 of 2017 and quash the same.
https://www.mhc.tn.gov.in/judis/
W.P.No.1672 of 2018
2. The grounds raised by the counsel for the petitioner are all
factual in nature and it requires appreciation of evidence and this Court
cannot decide the same in exercise of its jurisdiction under Article 226 of
the Constitution of India. It is left open to the petitioner to raise all the
grounds before the Court and the same shall be considered on its own merits
and in accordance with law. This Court is not inclined to interfere with the
proceedings pending before the Court below.
3.It is represented by the learned counsel appearing for the
petitioner that this Court may issue a direction to the Trial Court to
expedite the trial and complete the same as early as possible. He would
further submit that the appearance of the petitioner before the Trial Court
may be dispensed with.
4. Accordingly, this petition is disposed of directing the trial
court to dispose of E.O.C.C.No.75 of 2017, as expeditiously as possible as
per seniority of the case. The petitioner and respondent are directed to co-
operate with the trial court for the early completion of trial. Further, taking
https://www.mhc.tn.gov.in/judis/
W.P.No.1672 of 2018
into consideration the request as made by the learned counsel for the
petitioner, their appearance before the trial court is dispensed with except
for their appearance for the purpose of receiving the copy of the
proceedings u/s 207 Cr.P.C., framing of charges, questioning under Section
313 Cr.P.C. and on the day on which judgment is to be pronounced.
However, if for any particular reason, the presence of the petitioner is
necessary, the trial court, at its wisdom, shall direct their appearance on
those days. Consequently, connected miscellaneous petitions, if any, are
closed.
29.07.2021
Speaking/Non Speaking order
Index : Yes/No
Internet: Yes/No
sk
https://www.mhc.tn.gov.in/judis/
W.P.No.1672 of 2018
To
1. The Commissioner of Income Tax(TDS)
Office of the Commissioner of Income Tax (TDS)
BSNL Building Tower - 1, 1st Floor,
Greams Road,
Thousand Lights,
Chennai - 600 006.
2. The Assistant Commissioner of Income Tax,
TDS Circle - 2,
Office of the Commissioner of Income Tax,
M.G.Road, Nungambakkam,
Chennai - 600 034.
3. The Additional Chief Metropolitan Magistrate Court,
Economic Offence - I, Egmore, Chennai.
https://www.mhc.tn.gov.in/judis/
W.P.No.1672 of 2018
M.DHANDAPANI,J.
Sk
W.P.No.1672 of 2018
and
W.M.P.Nos.2077 & 2078 of 2018
29.07.2021
https://www.mhc.tn.gov.in/judis/
