Madras High Court
Deputy Commissioner Of Income Tax (The ... vs Preetha Krishna on 21 January, 2025
Author: Anita Sumanth
Bench: Anita Sumanth
CMA NO. 133 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-01-2025
CORAM
THE HONOURABLE DR JUSTICE ANITA SUMANTH
AND
THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN
CMA NO. 133 of 2025
AND
CMP NO. 1185 OF 2025,CMP NO. 1157 OF 2025,CMP NO. 1184 OF 2025,CMA
NO. 126 OF 2025,CMA NO. 135 OF 2025,CMP NO. 1179 OF 2025,CMP NO. 1181
OF 2025,CMP NO. 1183 OF 2025,CMP NO. 1178 OF 2025,CMA NO. 136 OF
2025,CMA NO. 125 OF 2025,CMA NO. 127 OF 2025,CMA NO. 132 OF
2025,CMA NO. 134 OF 2025,CMP NO. 1158 OF 2025,CMP NO. 1159 OF
2025,CMP NO. 1177 OF 2025
Deputy Commissioner Of Income Tax (The Initiating Officer)
(Benami Prohibition Unit), Room No. 02, Ground Floor, Income
Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam,
Chennai 034
Appellant(s)
Vs
Preetha Krishna
R/o. No. 11 Shyamala Gardens, Akkarani, ECR, Chennai
Respondent(s)
CMP NO. 1185 of 2025
Deputy Commissioner Of Income Tax
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Appellant(s)
Vs
N K V Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
https://www.mhc.tn.gov.in/judis
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Respondent(s)
CMP NO. 1157 of 2025
Deputy Commissioner Of Income Tax
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Appellant(s)
Vs
Preetha Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Respondent(s)
CMP NO. 1184 of 2025
Deputy Commissioner Of Income Tax
(The Initiating Officer) (Benami Prohibition Unit), Room No.02,
Ground floor, Income Tax Investigation Wing Building, 108 M.G.
Road, Nungambakkam, Chennai-600034
Appellant(s)
Vs
Shri.N K V Krishna
(The Initiating Officer) (Benami Prohibition Unit), Room No.02,
Ground floor, Income Tax Investigation Wing Building, 108 M.G.
Road, Nungambakkam, Chennai-600034
Respondent(s)
CMA NO. 126 of 2025
Deputy Commissioner Of Income Tax (the Initiating Officer)
Appellant(s)
Vs
N.K.V Krishna
Respondent(s)
CMA NO. 135 of 2025
https://www.mhc.tn.gov.in/judis
Deputy Commissioner Of Income Tax
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Appellant(s)
Vs
N K V Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Respondent(s)
CMP NO. 1179 of 2025
Deputy Commissioner Of Income Tax (The Initiating Officer)
(Benami Prohibition Unit), Room No. 02,
Ground Floor, Income Tax Investigation Wing
Building, 46, M.G.Road, Nungambakkam,
Chennai 034
Appellant(s)
Vs
Preetha Krishna
(Benami Prohibition Unit), Room No. 02,
Ground Floor, Income Tax Investigation Wing
Building, 46, M.G.Road, Nungambakkam,
Chennai 034
Respondent(s)
CMP NO. 1181 of 2025
Deputy Commissioner Of Income Tax
(Initiating officer), (Benami Prohibition), Room No.2 Ground
Floor, Income Tax Investigation Wing Building, 108 M.G.Road,
Nungambakkam, Chennai - 600 034.
Appellant(s)
Vs
Preetha Krishna
(Initiating officer), (Benami Prohibition), Room No.2 Ground
Floor, Income Tax Investigation Wing Building, 108 M.G.Road,
Nungambakkam, Chennai - 600 034.
Respondent(s)
CMP NO. 1183 of 2025
https://www.mhc.tn.gov.in/judis
Deputy Commissioner Of Income Tax
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Appellant(s)
Vs
N K V Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Respondent(s)
CMP NO. 1178 of 2025
Deputy Commissioner Of Income Tax (The Initiating Officer)
(Benami Prohibition Unit), Room No.02, Ground floor, Income
Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,
Chennai-600034
Appellant(s)
Vs
Preetha Krishna
(Benami Prohibition Unit), Room No.02, Ground floor, Income
Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,
Chennai-600034
Respondent(s)
CMA NO. 136 of 2025
Deputy Commissioner Of Income Tax
(initiating officer), Benami Prohibition Unit, Room No.2, Ground
Floor, Income Tax Investigation Wing Building, 108 MG Road,
Nungambakkam, Chennai -600 034.
Appellant(s)
Vs
Shri.N K V Krishna
(initiating officer), Benami Prohibition Unit, Room No.2, Ground
Floor, Income Tax Investigation Wing Building, 108 MG Road,
Nungambakkam, Chennai -600 034.
Respondent(s)
CMA NO. 125 of 2025
Deputy Commissioner Of Income Tax
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
https://www.mhc.tn.gov.in/judis
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Appellant(s)
Vs
Preetha Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02,
Ground Floor, Income Tax Investigation Wing Building, 108,
M.G.Road, Nungambakkam, Chennai-600 034
Respondent(s)
CMA NO. 127 of 2025
Deputy Commissioner of Income Tax
(The Initiating Officer) (Benami Prohibition Unit), Room No.02,
Ground floor, Income Tax Investigation Wing Building, 108 M.G.
Road, Nungambakkam, Chennai-600034
Appellant(s)
Vs
N K V Krishna
(The Initiating Officer) (Benami Prohibition Unit), Room No.02,
Ground floor, Income Tax Investigation Wing Building, 108 M.G.
Road, Nungambakkam, Chennai-600034
Respondent(s)
CMA NO. 132 of 2025
Deputy Commissioner Of Income Tax (The Initiating Officer)
(Benami Prohibition Unit), Room No.02, Ground floor, Income
Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,
Chennai-600034
Appellant(s)
Vs
Preetha Krishna
(Benami Prohibition Unit), Room No.02, Ground floor, Income
Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,
Chennai-600034
Respondent(s)
CMA NO. 134 of 2025
Deputy Commissioner Of Income Tax
Appellant(s)
Vs
Preetha Krishna
https://www.mhc.tn.gov.in/judis
Respondent(s)
CMP NO. 1158 of 2025
Deputy Commissioner Of Income Tax (the Initiating Officer)
(Benami Prohibition Unit), Room No. 02,
Ground Floor, Income Tax Investigation Wing
Building, 46, M.G.Road, Nungambakkam,
Chennai 034
Appellant(s)
Vs
N.K.V Krishna
(Benami Prohibition Unit), Room No. 02,
Ground Floor, Income Tax Investigation Wing
Building, 46, M.G.Road, Nungambakkam,
Chennai 034
Respondent(s)
CMP NO. 1159 of 2025
Deputy Commissioner of Income Tax
(The Initiating Officer) (Benami Prohibition Unit), Room No.02,
Ground floor, Income Tax Investigation Wing Building, 108 M.G.
Road, Nungambakkam, Chennai-600034
Appellant(s)
Vs
N K V Krishna
(The Initiating Officer) (Benami Prohibition Unit), Room No.02,
Ground floor, Income Tax Investigation Wing Building, 108 M.G.
Road, Nungambakkam, Chennai-600034
Respondent(s)
CMP NO. 1177 of 2025
Deputy Commissioner Of Income Tax (The Initiating Officer)
(Benami Prohibition Unit), Room No.02, Ground floor, Income
Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,
Chennai-600034
Appellant(s)
Vs
Preetha Krishna
(Benami Prohibition Unit), Room No.02, Ground floor, Income
Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,
https://www.mhc.tn.gov.in/judis
Chennai-600034
Respondent(s)
In all CMAs
For Appellant(s): Mrs.M.Sheela, Special Public Prosecutor
For Respondent(s):
CHENNAI
COMMON JUDGMENT
(Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.)
In light of the judgment of the Supreme Court in the case of Union of India & Another
V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil
Appeal No.5783 of 2022 dated 18.10.2024), Mrs.M.Sheela, learned counsel appearing
for the appellant would submit that the Income Tax Department does not wish to pursue
these appeals and seeks withdrawal of the same. She makes an endorsement to that
effect.
2. Recording the same, these Civil Miscellaneous Appeals and the connected
Miscellaneous Petitions are dismissed as withdrawn.
(ANITA SUMANTH J.) (G.ARUL MURUGAN J.)
21-01-2025
sl
CMA NO. 133 of 2025
To
1. Preetha Krishna
https://www.mhc.tn.gov.in/judis
R/o. No. 11 Shyamala Gardens, Akkarani, ECR,
Chennai
CMP NO. 1185 of 2025
1. N K V Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground
Floor, Income Tax Investigation Wing Building, 108, M.G.Road,
Nungambakkam, Chennai-600 034
CMP NO. 1157 of 2025
1. Preetha Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground
Floor, Income Tax Investigation Wing Building, 108, M.G.Road,
Nungambakkam, Chennai-600 034
CMP NO. 1184 of 2025
1. Shri.N K V Krishna
(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground
floor, Income Tax Investigation Wing Building, 108 M.G. Road,
Nungambakkam, Chennai-600034
CMA NO. 126 of 2025
1. N.K.V Krishna
CMA NO. 135 of 2025
1. N K V Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground
Floor, Income Tax Investigation Wing Building, 108, M.G.Road,
Nungambakkam, Chennai-600 034
CMP NO. 1179 of 2025
1. Preetha Krishna
(Benami Prohibition Unit), Room No. 02,
https://www.mhc.tn.gov.in/judis
Ground Floor, Income Tax Investigation Wing
Building, 46, M.G.Road, Nungambakkam,
Chennai 034
CMP NO. 1181 of 2025
1. Preetha Krishna
(Initiating officer), (Benami Prohibition), Room No.2 Ground Floor,
Income Tax Investigation Wing Building, 108 M.G.Road,
Nungambakkam, Chennai - 600 034.
CMP NO. 1183 of 2025
1. N K V Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground
Floor, Income Tax Investigation Wing Building, 108, M.G.Road,
Nungambakkam, Chennai-600 034
CMP NO. 1178 of 2025
1. Preetha Krishna
(Benami Prohibition Unit), Room No.02, Ground floor, Income Tax
Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-
600034
CMA NO. 136 of 2025
1. Shri.N K V Krishna
(initiating officer), Benami Prohibition Unit, Room No.2, Ground Floor,
Income Tax Investigation Wing Building, 108 MG Road,
Nungambakkam, Chennai -600 034.
CMA NO. 125 of 2025
1. Preetha Krishna
(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground
Floor, Income Tax Investigation Wing Building, 108, M.G.Road,
Nungambakkam, Chennai-600 034
CMA NO. 127 of 2025
https://www.mhc.tn.gov.in/judis
1. N K V Krishna
(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground
floor, Income Tax Investigation Wing Building, 108 M.G. Road,
Nungambakkam, Chennai-600034
CMA NO. 132 of 2025
1. Preetha Krishna
(Benami Prohibition Unit), Room No.02, Ground floor, Income Tax
Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-
600034
CMA NO. 134 of 2025
1. Preetha Krishna
CMP NO. 1158 of 2025
1. N.K.V Krishna
(Benami Prohibition Unit), Room No. 02,
Ground Floor, Income Tax Investigation Wing
Building, 46, M.G.Road, Nungambakkam,
Chennai 034
CMP NO. 1159 of 2025
1. N K V Krishna
(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground
floor, Income Tax Investigation Wing Building, 108 M.G. Road,
Nungambakkam, Chennai-600034
CMP NO. 1177 of 2025
1. Preetha Krishna
(Benami Prohibition Unit), Room No.02, Ground floor, Income Tax
Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-
600034
https://www.mhc.tn.gov.in/judis
https://www.mhc.tn.gov.in/judis
