Advocates:
['M/S NAVEEN KUMAR MURTHI', '', 'D KARTHIK', 'S VARSHA', 'M/S L MURALI KRISHNAN', '', 'SPECIAL PUBLIC PROSECUTOR IT CASESWIDE ORDER DATED']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

RESERVED ON 20.10.2021

PRONOUNCED ON 26.10.2021

CORAM

THE HON'BLE MR. JUSTICE C.V.KARTHIKEYAN

CRL.OP.NO.25561/2016 & CRL.MP.NOS.12438 & 12439/2016

Shri Raman Krishna Kumar

...Petitioner / Accused

Versus

Deputy Commissioner of Income Tax

Non Corporate Circle-3

VI Floor, Wanaparthy Block

Room No.623A, No.121,

Nungambakkam High Road

Chennai 600 034.

...Respondent / Complainant

Prayer : Criminal Original Petition filed under Section 482

Cr.P.C., to call for the records in EOCC No.121/2016 on the file

of the learned Additional Chief Metropolitan Magistrate,

Economic Offences-I, Egmore, Chennai and quash the same.

For Petitioner

:

Mr.Naveen Kumar Murthi

For Respondent

:

Mr.L.Murali Krishnan

Special Public Prosecutor

[Income Tax]

ORDER

(1)

This petition has been filed by the accused in

EOCC.No.121/2016 now pending on the file of the learned

Additional Chief Metropolitan Magistrate/Economic Offences-

I, Egmore, Chennai, under Section 482 Cr.P.C., to quash

further proceedings in the said Calendar Case.

(2)

The respondent herein had occasion to file a complaint

before the said jurisdictional Court against the petitioner

herein for offences under Sections 276CC and 276C[1] of the

Income Tax Act, 1961, [hereinafter referred to as ''the

Act, 1961''] with respect to the Assessment Year 2013 –

2014.

(3)

It is the case of the respondent that the petitioner herein

who had taxable income for the Financial Year 2012 - 2013 /

Assessment Year 2013 – 2014, had not filed the Annual

https://hcservices.ecourts.gov.in/hcservices/

Return as mandated under Section 139[1] of the Act, 1961,

nor under the extended time under Section 139[4] of the

said Act. It had been stated that the petitioner herein

had received substantial income in the form of salary

amounting to Rs.68,71,731/- and had also indulged inhigh

end transactions with respect to purchase and sale of

mutual funds and with respect to credit card transactions.

(4)

It is the contention of the respondent that owing to non-

filing of the Income Tax Returns, suspicions had arisen

over the source of funds for such transactions. It had

also been contended that several Show Cause Notices had

been issued, but there was no reply by the petitioner

herein. Finally, the petitioner had condescended to give a

reply on 02.05.2016 for the Show Cause Notice dated

26.04.2016. The respondent contended that the petitioner

had deliberately not filed the Income Tax Returns within

the stipulated period and therefore, the respondent was not

able to assess the income for the escaped assessment, for

which the Return should have been submitted.

(5)

In view of the above facts, complaining that the petitioner

herein had committed offences under Section 276CC and

276C[1] of the Income Tax Act, 1961, with respect to the

Assessment Year 2013 – 2014, a complaint, as aforesaid, had

been preferred before the learned Additional Chief

Metropolitan Magistrate / EO-I, Egmore, Chennai, which had

been taken cognizance as EOCC.No.121/2016.

(6)

This petition has been filed seeking to quash the said

Calendar Case.

(7)

Heard arguments advanced by Mr.Naveen Kumar Murthi, learned

counsel appearing for the petitioner and Mr.L.Murali

Krishnan, learned Special Public Prosecutor [Income Tax]

appearing for the respondent.

(8)

Mr.Naveen Kumar Murthi, learned counsel for the petitioner

pointed out that the petitioner was not able to file the

Returns owing to the fact that the petitioner was under the

bona fide impression that his erstwhile employer, namely,

ITW India Limited, where he was working as General Manager

[Automotive Group] during the years 2012-2014, would have

filed the Tax Returns in the normal course. Learned

counsel stated that the income of the petitioner for the

Financial Yea