S.Suresh Babu vs The Income Tax Officer
2023 Latest Caselaw 11561 Mad

                                                                           Crl.O.P.No.27993 of 2022

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 30.08.2023

                                                        CORAM

                           THE HONOURABLE MR. JUSTICE N. ANAND VENKATESH

                                              Crl.O.P No.27993 of 2022
                                                        and
                                         Crl.M.P.Nos.17193 & 17196 of 2022

                S.Suresh Babu
                                                                                     ...Petitioners
                                                         vs.

                The Income Tax Officer,
                Non-Corporate Ward-10(4),
                Room No.616, 6th Floor,
                Wanapathy Block,
                No.121, Nungambakkam High Road,
                Nungambakkam,
                Chennai 600 034.
                                                                                   ...Respondents
                PRAYER:
                          Criminal Original Petition filed under Section 482 of the Code of
                Criminal Procedure, to call for the records relating to EOC.No.621 of 2017 on
                the file of the Additional Chief Metropolitan Magistrate, (Economic Offences)
                Egmore, Chennai and quash the same.


                                       For Petitioner    : Mr.R.Murali
                                       For Respondent    : Mr.L.Muralikrishnan




https://www.mhc.tn.gov.in/judis
                Page No.1/4
                                                                             Crl.O.P.No.27993 of 2022


                                                       ORDER

This Criminal Original Petition has been filed to call for the records

relating to EOC.No.621 of 2017 on the file of the Additional Chief Metropolitan

Magistrate, (Economic Offences) Egmore, Chennai and quash the same.

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 Section 482 of Criminal Procedure

Code. It is left open to the petitioner to raise all the grounds before the Court

below 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. The learned counsel for the petitioner requested this Court to dispense

with the presence of the petitioner. Taking into consideration, the facts and

circumstances of the case, the presence of the petitioner is dispensed with and

he shall appear before the Court below as and when required by the Court below

and during all the other times, he shall be permitted to be represented by the

counsel. The petitioner shall be present before the Court below at the time of

https://www.mhc.tn.gov.in/judis Page No.2/4 Crl.O.P.No.27993 of 2022

questioning under Section 313 of the Code of Criminal Procedure and at the

time of final judgement.

4. Accordingly, this Criminal Original Petition is disposed of with a

direction to the Court below to complete the proceedings in EOC.No.621 of

2017 within a period of three months from the date of receipt of a copy of this

order. The trial shall be conducted on a day to day basis in accordance with the

guidelines given by Hon'ble Supreme Court reported in Vinod Kumar Vs State

of Punjab [2015 (1) MLJ (Crl) 288 SC]. If the petitioner adopts any dilatory

tactics, it is open to the trial Court to insist upon the presence of the

petitioner and remand him to custody as per the judgment of the Hon'ble

Supreme Court in STATE OF UTTAR PRADESH VS. SHAMBHU NATH

SINGH (JT 2001 (4) SC 3191). Consequently, connected miscellaneous

petitions are also closed.

                                                                                     30.08.2023

                Index      : Yes/No
                Internet   : Yes/No
                Speaking Order/Non-Speaking Order
                nsa



https://www.mhc.tn.gov.in/judis
                Page No.3/4
                                                                      Crl.O.P.No.27993 of 2022

                                                              N. ANAND VENKATESH, J.
                                                                                nsa
                To

1.The Additional Chief Metropolitan Magistrate, (Economic Offences) Egmore, Chennai

2. The Income Tax Officer, Non-Corporate Ward-10(4), Room No.616, 6th Floor, Wanapathy Block, No.121, Nungambakkam High Road, Nungambakkam, Chennai 600 034.

Crl.O.P No.27993 of 2022 and Crl.M.P.Nos.17193 & 17196 of 2022

30.08.2023

https://www.mhc.tn.gov.in/judis Page No.4/4