ORDER :

THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN

PRAYER: Criminal Original petition is filed under Section 482 of Criminal Procedure Code, to call for the records in complaint No.EOCC.No.23 of 2019 pending on the file of the Additional Chief Metropolitan Magistrate Court (E.O-II), Egmore and to quash the same.

This criminal original petition has been filed to quash the proceedings in EOCC.No.23 of 2019 pending on the file of the Additional Chief Metropolitan Magistrate Court (E.O-II), Egmore, thereby taken cognizance for the offence under Section 276CC of Income Tax Act, 1961, as against the petitioner.

2. The respondent filed complaint for the offence punishable under Section 276 CC of the Income Tax Act, 1961 (hereinafter called as 'the Act'). for the assessment year 2013-2014. The crux of the complaint is that the petitioner failed to file his return of income for the assessment year 2013-2014 as required under Section 139 of the Act. He is duty bound to file his return of income on or before 30.09.2013 for the assessment year 2013-2014. A search was conducted as per Section 132 of the Act on 03.09.2013. Subsequent to the search, a notice was issued as contemplated under Section