Madras High Court
M/S.Style One Retail Pvt. Ltd vs Deputy Commissioner Of Income Tax on 26 October, 2021
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.10.2021
CORAM
THE HONOURABLE MR. JUSTICE M.DHANDAPANI
Crl.O.P No.25423 of 2018
and Crl.M.P Nos.14508 & 14571 of 2018
1. M/s.Style One Retail Pvt. Ltd.,
Rep. By Managing Director,
New. no.35, Old No.16,
First Street, Kamaraj Avenue,
Adyar, Chennai-20.
2. Santhosh Sharma ... Petitioners
vs.
Deputy Commissioner of Income Tax,
Corporate Circle-6(2),
21, Mahatma Gandhi Road,
Chennai-600 034. Respondent
PRAYER: Criminal Original Petition filed under Section 482 of the Code of
Criminal Procedure, to call for the entire records relating to EOCC. No.416 of
2017 pending on the file of the Additional Chief Metropolitan Magistrate,
Economic Offences-II, Egmore, Chennai and quash the same.
For Petitioners : Mr.M.Deivanandam
For Respondents : Mr.N.Baskaran
Special Public Prosecutor
ORDER
This petition has been filed to call for the entire records relating to
EOCC. No.416 of 2017 pending on the file of the Additional Chief
https://www.mhc.tn.gov.in/judis
Metropolitan Magistrate, Economic Offences-II, Egmore, Chennai and quash
the same.
2. The learned counsel for the petitioner submitted that the entire tax
amount has been paid by the petitioners and the acknowledged has also been
annexed. Even then the respondent filed a complaint against the petitioners
under Section 276(2) of the Income Tax Act 1961 before the above said Court.
Though several grounds have been raised by the learned counsel for the
petitioner, however, this Court is of the opinion the issue is a triable issue and
the grounds raised by the counsel for the petitioners are all factual in nature and
it requires appreciation of evidence and this Court cannot decide the same in
exercise of its jurisdiction under Section 482 of Criminal Procedure Code. It is
left open to the petitioners 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 petitioners
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
https://www.mhc.tn.gov.in/judis
appearance of the petitioners before the Trial Court may be dispensed with and
further, the petitioners are at liberty to file a compounding application before
the Deputy Commissioner, Income Tax Department.
4. Accordingly, this petition is disposed of directing the trial court to
dispose of EOCC. No.416 of 2017 as expeditiously as possible as per seniority
of the case. The petitioners and respondent are directed to co-operate with the
trial court for the early completion of trial. Further, taking 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 petitioners is necessary, the trial court, at its wisdom, shall
direct their appearance on those days. Consequently, connected miscellaneous
petitions, if any, are closed.
26.10.2021
Index : Yes/No
Internet : Yes/No
Speaking Order/Non-Speaking Order
rli
https://www.mhc.tn.gov.in/judis
M.DHANDAPANI,J.
rli
To
1. The Inspector of Police,
Harur Police Station,
Dharmapuri District.
2. The Public Prosecutor,
High Court of Madras,
Madras.
Crl.O.P No.25423 of 2018
and Crl.M.P Nos.14508 & 14571 of 2018
26.10.2021
https://www.mhc.tn.gov.in/judis
