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2025 DAILYLAW 49189 (MAD)

Meera Arun v. The Assistant Commissioner of Income Tax

CRL OP/13065/2025 · 2025-06-17

P Velmurugan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

Crl.O.P.No.13065 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.06.2025 CORAM THE HONOURABLE MR.JUSTICE P.VELMURUGAN Crl.O.P.No.13065 of 2025 and Crl.M.P.No.8620 of 2025 Meera Arun ... Petitioner Vs. 1.The Assistant Commissioner of Income Tax Central Circle 2(4) Chennai. Investigation Building, No.46 (Old No.108), Mahatma Gandhi Road, Chennai, Tamil Nadu - 600034. 2.The Assessing Officer Income Tax Investigation Wing, M.G.Road, Nungambakkam, Chennai - 600 034. 3.The Senior Immigration Officer (Batches A B C D) International Departure Anna International Airport Meenambakkam, Chennai - 600 027. 4.The Senior Immigration Officer (Batches A B C D) International Arrival Anna International Airport Meenambakkam, Chennai-600 027. 5.The Immigration Officer International Airport Authority of India, Chennai. 6.The Foreign Regional Registration Officer (FRRO) 1/5 https://www.mhc.tn.gov.in/judis Crl.O.P.No.13065 of 2025 Shastri Bhavan Annex Building, 26 Haddows Road, Nungambakkam, Chennai - 600 006. 7.Bureau of Immigration Ministry of Home Affairs Government of India, Rep. by its Commissioner (Immigration) East Block VIII, Level V Section-1, R.K.Puram, New Delhi - 110. ... Respondents Prayer: Criminal Original Petition is filed under Section 528 of BNSS, 2023, to direct the Respondent No.1 to withdraw the Look-Out Circular issued by the Respondent No.1 against the Petitioner. For Petitioner : Mr.R.Krishnakumar For R1 & R2 : M/s.M.Sheela Special Public Prosecutor for Income Tax For R3 to R7 : Mr.K.Subbu Ranga Bharathi, CGC O R D E R This Criminal Original Petition has been filed by the petitioner to direct the Respondent No.1 to withdraw the Look-Out Circular issued by the Respondent No.1 against the Petitioner. 2. The learned Special Public Prosecutor (Income Tax) appearing for the respondents 1 and 2 submitted that as on date no Look-Out Circular is pending as against the petitioner. 3. Heard both sides and perused the materials available on record. 2/5 https://www.mhc.tn.gov.in/judis Crl.O.P.No.13065 of 2025 4. According to the learned Special Public Prosecutor (Income Tax), as on date no Look-Out Circular is pending against the petitioner. Even otherwise, the petition under Section 528 of B.N.S.S. is not maintainable regarding Look-Out Circulars issued by the Department of Income Tax. 5. Therefore, this Criminal Original Petition is dismissed. Consequently, the connected Miscellaneous Petition is closed. 6. The petitioner is at liberty to work out his remedy in the manner known to law. 17.06.2025 Index : Yes/No Neutral Citation Case : Yes/No Speaking Order : Yes/No ksa-2 3/5 https://www.mhc.tn.gov.in/judis Crl.O.P.No.13065 of 2025 To 1.The Assistant Commissioner of Income Tax Central Circle 2(4) Chennai. Investigation Building, No.46 (Old No.108), Mahatma Gandhi Road, Chennai, Tamil Nadu - 600034. 2.The Assessing Officer Income Tax Investigation Wing, M.G.Road, Nungambakkam, Chennai - 600 034. 3.The Senior Immigration Officer (Batches A B C D) International Departure Anna International Airport Meenambakkam, Chennai - 600 027. 4.The Senior Immigration Officer (Batches A B C D) International Arrival Anna International Airport Meenambakkam, Chennai-600 027. 5.The Immigration Officer International Airport Authority of India, Chennai. 6.The Foreign Regional Registration Officer (FRRO) Shastri Bhavan Annex Building, 26 Haddows Road, Nungambakkam, Chennai - 600 006. 7.The Commissioner (Immigration) Bureau of Immigration Ministry of Home Affairs Government of India, East Block VIII, Level V Section-1, R.K.Puram, New Delhi - 110. 8. The Special Public Prosecutor Income Tax 4/5 https://www.mhc.tn.gov.in/judis Crl.O.P.No.13065 of 2025 P.VELMURUGAN, J ksa-2 Crl.O.P.No.13065 of 2025 17.06.2025 5/5 https://www.mhc.tn.gov.in/judis