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N. ANAND VENKATESH
Vasan Healthcare Pvt. Ltd. – Appellant
Versus
Deputy Director of Income Tax (Investigation) Unit 3(2), Chennai – Respondent
ORDER :
N. Anand Venkatesh, J.
The issue that is involved in all these Criminal Original Petitions are common and therefore, on consent given by either side, the main petitions are taken up for hearing and disposed of through this common order.
2. The particulars of the proceedings that have been put to challenge in these petitions are tabulated hereunder :-
| Sl.No. | Quash petition before the Hon'ble High Court of Madras | Complaint pending before Hon'ble learned Additional Chief Metropolitan Magistrate (E.O.II) at Egmore | Complaint filed under Section 277 of the Income Tax Act, 1961 for undisclosed Income and Assessment year |
| 1. | Crl OP No.264 of 2023 | E.O.CC No.179 of 2016 | Assessment year 2010-2011 and undisclosed Income Rs.1,60,07,054/- |
| 2. | Crl OP No.151 of 2023 | E.O.CC No.180 of 2016 | Assessment year 2011-2012 and undisclosed Income Rs.4,61,09,828/- |
| 3. | Crl OP No.137 of 2023 | E.O.CC No.181 of 2016 | Assessment year 2012-2013 and undisclosed Income Rs.11,85,47,810/- |
| 4. | Crl OP No.134 of 2023 | E.O.CC No.182 of 2016 | Assessment year 2013-2014 and undisclosed Income Rs.19,91,43,972.29/- |
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Court ruled that prior findings negate certain fraud allegations in insolvency cases, allowing only non-cooperation charges to proceed.
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