JUDGMENT/ ORDER :

Prayer: Criminal Original Petitions are filed under Section 482 of the Code of Criminal Procedure, to quash the complaints in E.O.C.C.No.582 & 583 of 2017 on the file of Additional Chief Metropolitan Magistrate, Economic Offences -II, Egmore, Chennai.

1. Criminal Original Petitions have been filed to quash the proceedings in E.O.C.C.Nos.582 & 583 of 2017, pending on the file of the Additional Chief Metropolitan Magistrate Court, Economic Offence -II, Egmore, Chennai/trial Court.

2. Since the petitioner and the respondent are one and the issues are identical in both the petitions, this Court decides to dispose of the same, by way of common order.

3. Gist of the case in E.O.C.C.No.582 of 2017 is that the petitioner in his Income Tax Return for the Assessment Year 2007-08 admits a loss of Rs.2,87,82,522/-. The respondent conducted search and seizure operation under Section 132 of the Income Tax Act, 1961 (Hereinafter referred to as ‘Act’) on 29.01.2010. During the course of search operation, it was found that the petitioner was not maintaining proper and complete books of account for his business. Consequently, a notice under Section 153A of the Act was issued to the pet