Deputy Commissioner Of Income Tax (The Initiating Officer) v. Preetha Krishna

CMA NO. 133 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-01-2025

CORAM

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN CMA NO. 133 of 2025 AND CMP NO. 1185 OF 2025,CMP NO. 1157 OF 2025,CMP NO. 1184 OF 2025,CMA NO. 126 OF 2025,CMA NO. 135 OF 2025,CMP NO. 1179 OF 2025,CMP NO. 1181 OF 2025,CMP NO. 1183 OF 2025,CMP NO. 1178 OF 2025,CMA NO. 136 OF 2025,CMA NO. 125 OF 2025,CMA NO. 127 OF 2025,CMA NO. 132 OF 2025,CMA NO. 134 OF 2025,CMP NO. 1158 OF 2025,CMP NO. 1159 OF 2025,CMP NO. 1177 OF 2025 Deputy Commissioner Of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No. 02, Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 R/o. No. 11 Shyamala Gardens, Akkarani, ECR, Chennai CMP NO. 1185 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 N K V Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02,

Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1157 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1184 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 Shri.N K V Krishna (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 CMA NO. 126 of 2025 Deputy Commissioner Of Income Tax (the Initiating Officer) N.K.V Krishna CMA NO. 135 of 2025

Deputy Commissioner Of Income Tax (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 N K V Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1179 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No. 02, Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 (Benami Prohibition Unit), Room No. 02, Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 CMP NO. 1181 of 2025 Deputy Commissioner Of Income Tax (Initiating officer), (Benami Prohibition), Room No.2 Ground Floor, Income Tax Investigation Wing Building, 108 M.G.Road, Nungambakkam, Chennai - 600 034.

(Initiating officer), (Benami Prohibition), Room No.2 Ground Floor, Income Tax Investigation Wing Building, 108 M.G.Road, Nungambakkam, Chennai - 600 034.

CMP NO. 1183 of 2025

Deputy Commissioner Of Income Tax (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 N K V Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1178 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-600034 (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-600034 CMA NO. 136 of 2025 Deputy Commissioner Of Income Tax (initiating officer), Benami Prohibition Unit, Room No.2, Ground Floor, Income Tax Investigation Wing Building, 108 MG Road, Nungambakkam, Chennai -600 034.

Shri.N K V Krishna (initiating officer), Benami Prohibition Unit, Room No.2, Ground Floor, Income Tax Investigation Wing Building, 108 MG Road, Nungambakkam, Chennai -600 034.

CMA NO. 125 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer), (Benami prohibition Unit),Room No.02,

Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMA NO. 127 of 2025 Deputy Commissioner of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 N K V Krishna (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 CMA NO. 132 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-600034 (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-600034 CMA NO. 134 of 2025 Deputy Commissioner Of Income Tax

CMP NO. 1158 of 2025 Deputy Commissioner Of Income Tax (the Initiating Officer) (Benami Prohibition Unit), Room No. 02, Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 N.K.V Krishna (Benami Prohibition Unit), Room No. 02, Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 CMP NO. 1159 of 2025 Deputy Commissioner of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 N K V Krishna (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 CMP NO. 1177 of 2025 Deputy Commissioner Of Income Tax (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai-600034 (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam,

Chennai-600034 In all CMAs For Appellant(s): Mrs.M.Sheela, Special Public Prosecutor For Respondent(s):

CHENNAI COMMON JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) In light of the judgment of the Supreme Court in the case of Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), Mrs.M.Sheela, learned counsel appearing for the appellant would submit that the Income Tax Department does not wish to pursue these appeals and seeks withdrawal of the same. She makes an endorsement to that effect.

2. Recording the same, these Civil Miscellaneous Appeals and the connected Miscellaneous Petitions are dismissed as withdrawn. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 21-01-2025 sl CMA NO. 133 of 2025 To

1. Preetha Krishna

R/o. No. 11 Shyamala Gardens, Akkarani, ECR, Chennai CMP NO. 1185 of 2025

1. N K V Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1157 of 2025

1. Preetha Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1184 of 2025

1. Shri.N K V Krishna (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 CMA NO. 126 of 2025

1. N.K.V Krishna CMA NO. 135 of 2025

1. N K V Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1179 of 2025

1. Preetha Krishna (Benami Prohibition Unit), Room No. 02,

Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 CMP NO. 1181 of 2025

1. Preetha Krishna (Initiating officer), (Benami Prohibition), Room No.2 Ground Floor, Income Tax Investigation Wing Building, 108 M.G.Road, Nungambakkam, Chennai - 600 034.

CMP NO. 1183 of 2025

1. N K V Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMP NO. 1178 of 2025

1. Preetha Krishna (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai600034 CMA NO. 136 of 2025

1. Shri.N K V Krishna (initiating officer), Benami Prohibition Unit, Room No.2, Ground Floor, Income Tax Investigation Wing Building, 108 MG Road, Nungambakkam, Chennai -600 034.

CMA NO. 125 of 2025

1. Preetha Krishna (The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 CMA NO. 127 of 2025

1. N K V Krishna (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 CMA NO. 132 of 2025

1. Preetha Krishna (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai600034 CMA NO. 134 of 2025

1. Preetha Krishna CMP NO. 1158 of 2025

1. N.K.V Krishna (Benami Prohibition Unit), Room No. 02, Ground Floor, Income Tax Investigation Wing Building, 46, M.G.Road, Nungambakkam, Chennai 034 CMP NO. 1159 of 2025

1. N K V Krishna (The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 108 M.G. Road, Nungambakkam, Chennai-600034 CMP NO. 1177 of 2025

1. Preetha Krishna (Benami Prohibition Unit), Room No.02, Ground floor, Income Tax Investigation Wing Building, 46 M.G. Road, Nungambakkam, Chennai600034