J.Srinivasan v. The Assistant Commissioner Of income tax

Madras HC7 Jul 2026CRL MP/11526/2026

Case brief

AI extract

What is this about?

Exemption from surrender refused; mandatory surrender prior to consideration of Criminal Revision Petition; statutory mandate cannot be bypassed; CRL MP 11526/2026 in Crl RC 1356/2026; conviction in EOCC 598/2017 (judgment 29.07.2024) confirmed by Principal Sessions Judge in CA 627/2024 (judgment 24.02.2026); income tax prosecution; Madras High Court; Justice Shamim Ahmed; petition dismissed; prior order in Crl MP 11525/2026 invoked.

What did the court decide?

This Court found no compelling or extraordinary grounds to waive the mandatory requirement of surrender prior to the consideration of the Criminal Revision Petition. ¶21

J.Srinivasan Vs The Assistant Commissioner Of income tax — Madras HC (2026) — LawSathi Research

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CRL MP No. 11526 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 07-07-2026

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CORAM

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THE HON'BLE MR.JUSTICE SHAMIM AHMED

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CRL MP No. 11526 of 2026 IN CRL RC NO. 1356 OF 2026

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J.Srinivasan V.S.Jayaraman, No.12, Thanikachalam Street, Perambur, Chennai.

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..Petitioner(s)

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The Assistant Commissioner Of income tax Central Circle 3(2), Investigation Wing, Room No.325, No.46, M.G.Road, Chennai.

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..Respondent(s)

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Prayer: To Excemption from the surrender of the petitioner before Learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai in EOCC.No.598 of 2017 Judgment dated 29.07.2024 and confirming the order passed by the Principal Sessions Judge, Chennai in CA.No.627 of 2024 Judgment dated 24.02.2026 pending disposal of the above Crl.RC.No.1356 of 2026 and thus render justice.

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For Petitioner(s):	Mr.P.Ramesh Kumar
For Respondent(s):	M/S.M.Sheela Senior Standing Counsel (Income Tax)

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Page1 of 4

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

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CRL MP No. 11526 of 2026

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ORDER

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This petition is filed seeking exemption from the surrender of the petitioner before the learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai, pursuant to the judgment dated 29.07.2024 passed in E.O.C.C. No.598 of 2017, as confirmed by the judgment dated 24.02.2026 passed by the learned Principal Sessions Judge, Chennai, in C.A. No.627 of 2024, pending disposal of Crl.R.C. No.1356 of 2026, and thus render justice.

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2.Heard the learned counsel for the petitioner and the learned Senior

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Standing Counsel for the respondent.

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3.Upon hearing both sides and perusing the case materials, this Court finds no compelling or extraordinary grounds to waive the mandatory requirement of surrender prior to the consideration of the Criminal Revision Petition. In the light of the settled legal position and the order passed by this Court in Crl.M.P.No.11525 of 2026 in Crl.R.C.No.1356 of 2026, the statutory mandate cannot be bypassed.

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__________ Page2 of 4

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

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CRL MP No. 11526 of 2026

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4.Accordingly, this petition seeking exemption from surrender is

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dismissed.

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07-07-2026