JUDGMENT

(Prayer: This Criminal Original Petition is filed under Section 482 of Cr.P.C., pleased to call for and quash the complaint in E.O.C.C.No.132 of 2019 on the file of the Additional Chief Metropolitan Magistrate, E.O-1, Egmore, Chennai – 8 and pass orders.

This Criminal Original Petition is filed under Section 482 of Cr.P.C., pleased to call for and quash the complaint in E.O.C.C.No.132 of 2019 on the file of the Additional Chief Metropolitan Magistrate, E.O-1, Egmore, Chennai – 8 and pass orders.)

Common Order

1. The petitioner in Crl.O.P.No.2616 of 2020 is the Director of M/s.AMK Solutions Pvt Limited and the petitioners in Crl.O.P No.2781 of 2020 is the Company and its Directors.

2. Complaint for prosecution filed by the Income Tax Department alleging that, the petitioners have wilfully attempted to evade payment of Income Tax for the Assessment Year 2017-2018 and thereby, committed offence under Section 276 C (2) of the Income Tax Act, 1961. The said complaint has being taken on file by the Learned Additional Chief Metropolitan Magistrate Court in E.O.C.C.132/2019. Stating that, the tax payable by the petitioners for the Assessment Year 2017-18 was paid well before the issuan