Disc Assets Lead India Limited v. Income Tax Department, Madurai

2025:MHC:2527

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-10-2025

CORAM

THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

1. Disc Assets Lead India Limited Rep By Its Managing Director, V. Janarthanan, S/o. S. Vivekanandan, No. 8, Ramamoorthy Road, Chinnachokkikulam, Madurai 625 002 2.V. Janarthanan Managing Director, No.8, Ramamoorthy Road, Chinnachokkikulam, Madurai 625 002 3.N.Arun Kumar Joint Managing Director, No.8, Ramamoorthy Road, Chinnachokkikulam, Madurai 625 002 4.N.Umashankar Joint Managing Director, No.8, Ramamoorthy Road, Chinnachokkikulam, Madurai 625 002

Petitioner(s) Vs

1. Income Tax Department, Madurai O/o. The Commissisoner Of Income Tax (tds), Coimbatore, Represented By Aruna Bagavathy , I.R.S. Deputy Commissioner Of Income Tax, Tds Circle, Madurai 625002 Respondent(s) PRAYER To call for the entire records pertaining to the compliant dated 10.05.2018 in CC.No. 2/2018 on the file of Additional Chief Judicial Magistrate, Madurai and quash the same to get appropriate orders.

For Petitioner(s):

Mr.S. Dhakshnamoorthy For Respondent(s): Mrs.M.Sheela Senior Standing Counsel For (Income Tax)

ORDER

(Order of the Court was made by S.M.Subramaniam J.) The present criminal original petition has been instituted to quash the complaint dated 10.05.2018 in CC.No.2 of 2018 on the file of the Additional Chief Judicial Magistrate, Madurai.

2. Income Tax department filed a complaint for non-remittance of TDS within the stipulated time as required under Income Tax Act.

3. Learned counsel for petitioners would submit that entire properties belong to petitioners have been attached and the 1 st petitioner being a company, is not in a position to settle the dues. That apart, enforcement directorate has attached properties.

4. In such circumstances, petitioners may file an appropriate defence statement in CC.No.2 of 2018, and Court can adjudicate the issues and decide on merits. Contrarily, High Court at this juncture cannot quash entire proceedings, which may cause prejudice to the interest of Income Tax Department. Pertinently, criminal case registered in CC.No.9 of 2019 is subjudiced before the Special Court under TNPID Act. When all these cases are pending, quashment of complaint filed by Income Tax Department is undesirable. Therefore, petitioners are at liberty to defend their case before the Court concerned in the manner known to law.

5. In the event of any defence statements filed, further opportunity may be provided to the petitioners to defend their case.

6. With these observations, the Criminal Petition Petition is dismissed. Consequently, the connected miscellaneous petitions, if any, are closed. (S.M.SUBRAMANIAM J.)(MOHAMMED SHAFFIQ J.) 27-10-2025 gd Index:Yes/No Speaking/Non-speaking order Internet:Yes

To 1.Income Tax Department, Madurai S/o. The Commissisoner Of Income Tax (tds), Coimbatore, Represented By Aruna Bagavathy , I.R.S. Deputy Commissioner Of Income Tax, Tds Circle, Madurai 625002

S.M.SUBRAMANIAM J.

AND MOHAMMED SHAFFIQ J.

gd CRL OP No. 32273 of 27-10-2025