JUDGMENT :

(Prayer: These Criminal Revision Cases have been filed under section 397 read with 401 of Code of Criminal Procedure to set aside the Order dated 07.01.2020 in Crl.M.P.Nos. 25633 and 25634 of 2019 in C.C.Nos.15 & 16 of 2019 on the file of the Special Court No.1 for trial of Criminal Cases related to Elected Members of Parliament and Members of Legislative Assembly of Tamilnadu, Chennai.)

Common Order: Aggrieved over the order of the Special Court No.1 for Trial of Criminal Cases related to Elected Members of Parliament and Members of Legislative Assembly of Tamiland in Crl.M.P.No.25634 of 2019 in C.C.No.15 of 2019 and Crl.M.P.No.25633 of 2019 in C.C.No.16 of 2019 the present revisions filed.

2. The brief facts leading to file these Revisions are as follows:

2.(a) The Revision Petitioners are husband and wife. The case of the Department/Prosecution is that the Petitioners/Accused sold their immovable property situated in Muttukadu village. The Petitioner in Crl.R.C.No.15 of 2020 Mr.Karti P. Chidambaram has sold 5.110 Acres of land for a total consideration of Rs.21.7175 Crores out of which Rs.15.33 Crores said to have received by cheque and remaining Rs.6.38 Crores was received as Cash, whereas he has filed Return of Income for the Assessment Year 2014-15 on 29.07.2014 declaring his total income at Rs.45,18,430/-. In his Return of Income he has shown the sale of the said property at Rs.15,33,00,000/- as a Long Term Capital Gain. However, he did not disclose the cash part of the sale consideration of Rs.6.38 Crores. Mrs.Srinidhi Karthi Chidambaram 1st Petitioner in Crl.R.C.No.16 of 2020 has sold 1.18 Acres of land for a total consideration of Rs.5.01 Crores out of which Rs.3.65 Crores was received by Cheque and Rs.1.36 Crores was received by cash, whereas she has filed Return of Income for the Assessment Year 2015-16 declaring her total income at Rs.69,98,410/-. In her Return of Income she has shown the sale of the said property at Rs.3,65,80,000/- as a Long Term Capital Gain. She has also not disclosed the cash payment of Rs.1.36 Crores in the return of income.

3. Above facts came to light in a survey under Section 133 A of the Income Tax Act carried out in the case of M/s.Advantage Strategic Consulting Private Limited and other entities on 01.12.2015 by the Income Tax Department and Enforcement Directorate. In the course of the search several hard disks were retrieved by the Income Tax Department and Enforcement Directorate. Further search and seizure also conducted in M/s.Agni Estates and Foundation Pvt. Ltd., in the year 2018 and certain Note books were seized from cashier of the purchaser company and their statements also recorded. Thereby, private complaint was filed by the Deputy Director of Income Tax Department against Mr.Karti P. Chidambaram for the offences under Section 276C(1), 277 of the Income Tax Act. Similarly another complaint was filed against Tmt. Srinidhi Karti Chidambam and Mr.Kati P.Chidambaram under Sction 276C(1), 277 and 278 of the Income Tax Act. The private complaints on examination of some witness on the side of the respondent, taken on file and numbered as CC.No.15 of 2019 for the offences under sections 276C(1) and 277 of the Income Tax Act as against the Petitioner/Accused Mr.Karti P Chidambaram and another complaint taken on file in CC.No.16 of 2019 against both wife and husband for the offences under Sections 276C(1), 277 and 278 of the Income Tax Act.

4. After the court has taken cognizance of the complaint, the Petitioners/Accused have filed petitions under Section 245 Cr.P.C., to discharge them from the prosecution mainly on the ground that the documents alleged to have been seized during the search conducted in M/s. Advantage Strategic Consulting Pvt.Ltd., and M/s.Agni Estates and Foundation Pvt. Ltd., are inadmissible and the alleged cloning of the electronic records were not done by any experts and those documents also not admissible due to non-compliance of Section 65B of the Indian