Shri K. Mohanakrishnan v. the Assistant Commissioner of Income Tax
Case brief
What is this about?
Quashing of income-tax prosecution complaint; Section 482 CrPC quashing petition; Section 276 CC Income Tax Act offence; E.O.C.C. No.30 of 2021; Additional Chief Metropolitan Magistrate Court, Economic Offence - II, Egmore, Chennai; compounding petition pending before Commissioner of Income Tax; complaint not quashed; petitioner at liberty to pursue compounding; direction to Commissioner of Income Tax to consider compounding application expeditiously; Criminal Original Petition disposed; connected miscellaneous petitions closed; Madras High Court; Justice Sunder Mohan; dated 04.03.2025.
What did the court decide?
No quashing of the complaint granted. With the above observations the Criminal Original Petition was disposed of, leaving the petitioner free to pursue his pending compounding petition before the Commissioner of Income Tax, who was directed to consider the compounding application as expeditiously as possible; consequently, the connected miscellaneous petitions were closed.