Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(Ker) 53565

IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
INCOME TAX DEPARTMENT – Appellant
Versus
STATE OF KERALA – Respondent
CRL.MC NO. 10157 OF 2024 | CRL.MC NO. 10147 OF 2024

Advocates:
For the Appellants/Petitioners: SRI.NAVANEETH.N.NATH
For the Respondents: SRI.A.RAJASIMHAN KUM, VYKHARI.K.U, SHRI.EESA FARHAN P.

Criminal proceedings deemed infructuous when no substantive issues warrant judicial consideration.

Headnote:In this case, the Income Tax Department initiated proceedings which culminated in Criminal Miscellaneous Cases numbered 10157 of 2024 and 10147 of 2024. The petitioner contended that the cases were infructuous, leading to their dismissal by the Court without addressing substantive legal issues as suggested by the petitioner's counsel. The Court found merit in the contention, resulting in the dismissal as infructuous.

O R D E R

The learned counsel appearing for the petitioner submits that the Criminal Miscellaneous Cases may be dismissed as infructuous.

Recording the above submission, the Criminal Miscellaneous Cases are dismissed as infructuous.

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2025 Supreme(Online)(Ker) 53565

IN THE HIGH COURT OF KERALA AT ERNAKULAMC.S.DIAS, JINCOME TAX DEPARTMENT – AppellantVersusSTATE OF KERALA – RespondentCRL.MC NO. 10157 OF 2024 | CRL.MC NO. 10147 OF 2024

Criminal proceedings deemed infructuous when no substantive issues warrant judicial consideration.

IN THE HIGH COURT OF KERALA AT ERNAKULAM
C.S.DIAS, J
INCOME TAX DEPARTMENT – Appellant
Versus
STATE OF KERALA – Respondent
CRL.MC NO. 10157 OF 2024 | CRL.MC NO. 10147 OF 2024