Natesan v. The Income Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.02.2026

CORAM

THE HONOURABLE MR. JUSTICE K.RAJASEKAR R.Natesan ... Petitioner Vs.

The State Rep. By, The Income Tax Officer, Ward-5, No-138/ /3, KMR Shopping Arcade, Salem Main Road, Namakkal - 637 001 ... Respondent PRAYER : Criminal Original Petition filed under Section 482 of Bharatiya Nagarik Suraksha Sanhita, 2023, to enlarge the petitioner on anticipatory bail in the event of his arrest in C.C.No.1379 of 2025 on the file of the Hon'ble Chief Judicial Magistrate, Coimbatore.

For Petitioner :

Mr.J.Mahesh For Respondent :

M/s.M.Sheela Standing Counsel for respondent 1/4

O R D E R

The petitioner herein apprehends arrest in connection with C.C.No.1379 of 2025 for the offence under Section 276 CC of the Income Tax Act, 1961 on the file of the Hon'ble Chief Judicial Magistrate, Coimbatore.

2. This Court earlier considered the bail application and directed the petitioner to approach the learned Judicial Magistrate, Namakkal to recall the warrant and this is the second anticipatory bail petition filed by the petitioner stating that present case has been transferred to Chief Judicial Magistrate, Coimbatore.

3. Though, the case has been transferred to Chief Judicial Magistrate, Coimbatore, this Court had already directed the petitioner to recall the warrant, the petitioner shall approach the Chief Judicial Magistrate, Coimbatore and file a petition for recall of warrant and on such filing of the petition, the learned Chief Judicial Magistrate, Coimbatore is directed to consider the same on merits on the same day.

2/4

4. With the above observations and directions, this Criminal Original Petition is disposed of.

13.02.2026 sma To

1. Chief Judicial Magistrate, Coimbatore.

2.The Income Tax Officer, Ward-5, No-138/ /3, KMR Shopping Arcade, Salem Main Road, Namakkal - 637 001 3.The Public Prosecutor, High Court of Madras.

3/4

K.RAJASEKAR, J.

sma 13.02.2026 4/4