IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.03.2026 CORAM:

THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN Crl.O.P.No.8921 of 2023 and Crl.MP.Nos.5713 & 5715 of 2023

1.M/s.Dream Castle Services Pvt Ltd. (TAN No.CHED06961D)

No.5, Alsa Regency, Door No.165, Eldams Road, Alwarpet, Chennai 600 018

2.S.Venkataraman ... Petitioners Vs.

Income Tax Officer, C.S.Saravanan, TDS Ward-1(3), Income Tax Department, Chennai 600 034 ... Respondent Prayer: Criminal Original petition filed under Section 482 of Cr.P.C. praying to call for the entire records relating to EOCC.No.98 of 2017 pending on the file of the Additional Chief Metropolitan Magistrate, Economic Offences-I, Egmore, Chennai 600 008 and quash the same against the petitioners.

For Petitioners : Mr.P.C.Harikumar For Respondent : Mrs.M.Sheela, Senior Standing Counsel for Income Tax Department

ORDER

This criminal original petition has been filed praying to quash the proceedings in EOCC.No.98 of 2017 pending on the file of the Additional Chief Metropolitan Magistrate, Economic Offences-I, Egmore, Chennai.

2. The petitioners are the accused in the complaint lodged by the respondent for the offence punishable under Section276B(a) r/w 278B of I