Dismissed¶27

The Assistant Commissioner of Income Tax v. M/S.Coromandal Indag Products (P) Limited

Madras HC18 Dec 2025CRL RC/1302/2025

Case brief

AI extract

What is this about?

Madras High Court, Sunder Mohan J., 18-12-2025; CRL RC Nos. 1302 & 1318 of 2025; petitioner: Assistant Commissioner of Income Tax (Central Circle-II(2)/Corporate Circle-1(1)), Chennai; respondents: M/s.Coromandal Indag Products (P) Ltd, Samuel James Fredrick, T.V.Raghavan (died), G.Victor Devasahayam, Dr.T.V.V.Nair (died); filed under Section 397 r/w 401 Cr.P.C.; sought to set aside orders dated 07.09.2023 of Additional Chief Metropolitan Magistrate EO-1, Egmore in Crl.M.P.Nos.5564 & 5563 of 2023 in EOCC.Nos.182 & 181 of 1991; dismissed as withdrawn on counsel's request and endorsement; no merits adjudicated; no quantum.

What did the court decide?

Permission to withdraw the criminal revisions; both revisions dismissed as withdrawn; no substantive relief adjudicated. ¶27

The Assistant Commissioner of Income Tax Vs M/S.Coromandal Indag Products (P) Limited — Madras HC (2025) — LawSathi Research

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CRL RC Nos. 1302 & 1318 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 18-12-2025

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CORAM

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THE HONOURABLE MR.JUSTICE SUNDER MOHAN CRL RC Nos. 1302 & 1318 of 2025

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The Assistant Commissioner of Income Tax Central Circle-II (2), Presently Corporate Circle-1(1), Chennai - 600 034.

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Petitioner(s) in both revisions

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M/s.Coromandal Indag Products (P) Limited No.62, Spurtank Road, Chetpet, Chennai-600 031, Rep. By Its Chairman And Managing Director Sri. Samuel James Fredrick.

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2.Samuel James Fredrick, Chairman And Managing Director, M/S.Coromandal Indag Products (P) Limited, No.62, Spurtank Road, Chepet, Chennai - 600 031.

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T.V.Raghavan (Died) Director, M/S.Coromandal Indg Products (P) Limited, No.62, Spurtank Road, Chetpet, Chennai - 600 031.

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3.G.Victor Devasahayam, Director, M/S.Coromandal Indag Products (P) Limited, No.62, Spurtank Road, Chetpet, Chennai - 600 031.

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Dr.T.V.V.Nair (Died), Director,

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M/S.Coromandal Indag Products (P) Limited, No.62, Spurtank Road, Chetpet, Chennai - 600 031.

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Respondent(s) in both revisions

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https://www.mhc.tn.gov.in/judis

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2/4 CRL RC Nos. 1302 & 1318 of 2025

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CRL RC No. 1302 of 2025

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PRAYER: Criminal Revision filed under Section 397 r/w 401 Cr.P.C. to set aside the order dated 07.09.2023 passed by the Learned Additional Chief Metropolitan Magistrate, EO-1, Egmore, Chennai in Crl.M.P.No.5564 of 2023 in EOCC.No.182 of 1991.

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CRL RC No. 1318 of 2025

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For Petitioner(s): Mr.H.Siddarth, Senior Standing Counsel for Mrs.M.Sheela

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ORDER

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The learned counsel for the petitioner seeks permission of this Court to withdraw this petition and he has also made an endorsement in the Court bundle to that effect.

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