CRL MP No. 11525 of 2026 __________ Page1 of 8 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR.JUSTICE SHAMIM AHMED CRL MP No. 11525 of 2026 IN CRL RC NO. 1356 OF 2026 J.Srinivasan ..Petitioner(s) Vs The Assistant Commissioner Of income tax Central Circle 3(2), Investigation Wing, Room No.325, No.46, M.G.Road, Chennai. ..Respondent(s) Prayer: To Suspend the sentence made under Judgment dated 29.07.2024 passed by the Learned Additional Chief Metropolitan Magistrate (EO II), Egmore, Chennai EOCC.No.598 of 2017 and the Learned Principal Sessions Judge, Chennai confirmed the order in CA.No.627 of 2024 dated 24.02.2026 and release the petitioner on bail pending disposal of the above Crl.RC.No.1356 of 2026 and thus render justice. For Petitioner(s): Mr.P.Ramesh Kumar For Respondent(s): M/S.M.Sheela Senior Standing Counsel (Income Tax) ORDER This Criminal Miscellaneous Petition has been filed by the Revision Petitioner under Section 430(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023, praying to suspend the sentence imposed on the Revision Petitioner in https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page2 of 8 C.A.No.627 of 2024, dated 24.02.2026, by the learned Principal Sessions Judge, Chennai, confirming the judgment of conviction and sentence dated 29.07.2024 made in E.O.C.C.No.598 of 2017 by the learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai, till the disposal of the present Criminal Revision Petition. 2.By the impugned judgment of conviction and sentence passed by the Trial Court, the Revision Petitioner was convicted for the offence punishable under Section 276CC of the Income Tax Act, 1961 and sentenced to undergo Simple Imprisonment for a period of two years and to pay a fine of Rs.25,000/-, in default to undergo Simple Imprisonment for a period of three months. It is submitted that the fine amount has already been paid by the Revision Petitioner. The said judgment of conviction and sentence was confirmed by the lower Appellate Court by its judgment dated 24.02.2026. It is further submitted that throughout the trial and during the pendency of the criminal appeal, the sentence of the Revision Petitioner stood suspended and he was on bail, without any allegation of misuse of the liberty granted to him. 3.Aggrieved by the above judgment of conviction and sentence, the Revision Petitioner has filed the present Criminal Revision Petition along with this Criminal Miscellaneous Petition seeking suspension of sentence and enlargement on bail pending disposal of the Criminal Revision. https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page3 of 8 4.This Court heard Mr.P.Ramesh Kumar, learned counsel appearing for the Revision Petitioner and Mrs.M.Sheela. learned Senior Standing Counsel appearing for the Respondent/Income Tax Department, and perused the materials placed on record. 5.The learned counsel for the Revision Petitioner submitted that the prosecution case rests alleging commission of an offence under Section 276CC of the Income Tax Act on the ground that the petitioner had not filed the return of income within the period stipulated in the notice issued under Section 153A of the Income Tax Act. It is submitted that both the Courts below failed to appreciate that an essential ingredient of the offence under Section 276CC is the existence of a wilful and deliberate default on the part of the assessee. According to the learned counsel, the prosecution has failed to produce any acceptable evidence to establish such wilful default. 6.It is further submitted that the defence evidence adduced through D.W.1 explaining the circumstances under which the return could not be filed within the stipulated period was not properly appreciated by either of the Courts below. It is also contended that the prosecution has failed to establish that the explanation offered by the petitioner was false or non-existent. The learned counsel further submitted that the assessment proceedings themselves had not https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page4 of 8 attained finality at the relevant point of time and that the initiation of prosecution was legally unsustainable. It is also argued that the earlier show cause notice issued by the Assistant Commissioner of Income Tax was replied to and no prosecution was initiated thereon, whereas the subsequent prosecution based on a fresh show cause notice issued by the Principal Commissioner suffers from legal infirmities. According to the learned counsel, these issues raise substantial questions requiring consideration in the Revision. 7.The learned counsel further submitted that the Revision Petitioner is aged about 72 years and is suffering from several age-related ailments, making incarceration likely to cause serious hardship. It is also submitted that the petitioner had remained on bail throughout the trial as well as during the pendency of the appeal and had regularly appeared before the Courts without violating any of the conditions imposed upon him. It is further contended that the Criminal Revision involves arguable questions of law and fact and that, having regard to the pendency of criminal revisions before this Court, there is no likelihood of the Revision being taken up for final disposal in the immediate future. Therefore, the learned counsel prayed for suspension of sentence and grant of bail till the disposal of the Criminal Revision Petition. 8.The learned Senior Standing Counsel appearing for the Respondent opposed the petition and submitted that both the Courts below, upon proper https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page5 of 8 appreciation of the oral and documentary evidence, have concurrently held the petitioner guilty of the offence under Section 276CC of the Income Tax Act and that no case has been made out for suspension of sentence at this stage. 9.Considering the rival submissions and upon perusal of the materials available on record, this Court is of the prima facie view that the Revision Petitioner has raised substantial grounds requiring detailed examination in the Criminal Revision, particularly with regard to the existence of wilful default, the appreciation of the defence evidence, and the legal effect of the assessment proceedings and the initiation of prosecution. These issues merit consideration at the time of final hearing of the Revision. It is also not in dispute that the Revision Petitioner remained on bail throughout the trial and the appellate proceedings and there is nothing on record to indicate that he had misused the liberty granted to him. 10.Further, it is observed that when the accused have been under threat of incarceration and when there are points in the Revision, which favour the accused, then the Courts should not shy from granting suspension of sentence, as the liberty of the individual would be at stake, if the revision results in acquittal at a later point of time. In this regard, the decision of the Hon'ble Supreme Court of India, in the case of Rabi Prakash Vs. The State of Odisha reported in 2023 Live Law (SC) 533 is of relevance. https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page6 of 8 11.Having regard to the facts and circumstances of the case, the age and medical condition of the Revision Petitioner, the fact that he had remained on bail during the trial and appeal without any adverse allegation, the payment of the fine amount, the substantial questions raised in the Revision Petition and the likelihood of delay in disposal of the Revision, this Court is of the considered view that the Revision Petitioner has made out a fit case for suspension of sentence pending disposal of the Criminal Revision Petition. 12.Accordingly, pending disposal of the Criminal Revision Case, the sentence imposed upon the Revision Petitioner is ordered to be suspended and he is directed to be released on bail, subject to the following conditions:- i. The Revision Petitioner shall surrender before the learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai, within three weeks from the date of receipt of a copy of this order and on such surrender, he shall be released on bail on his executing a personal bond for a sum of Rs.15,000/- (Rupees Fifteen Thousand only) with two sureties each for a like sum, to the satisfaction of the said Court, along with an undertaking that he shall cooperate with the hearing of the Criminal Revision Petition. ii. ii. The Revision Petitioner and the sureties shall affix their photographs and left thumb impressions in the bail bond and the https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page7 of 8 Trial Court shall obtain copies of their Aadhaar Cards or Bank Passbooks or any other valid identity documents to establish their identity. iii. The realization of the default sentence/fine, if any, shall remain suspended during the pendency of the Criminal Revision. iv. The Revision Petitioner shall appear before the learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai, once in every month, namely on the 5th day of every month at 10.30 a.m., commencing from August 2026, until further orders. v. Upon acceptance of the bail bond and sureties, the Trial Court shall transmit photocopies of the same to the Registry of this Court to be kept along with the records in the Criminal Revision Petition. 13.With the above directions, this Criminal Miscellaneous Petition is ordered. 07-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SHA https://www.mhc.tn.gov.in/judis CRL MP No. 11525 of 2026 __________ Page8 of 8 SHAMIM AHMED, J. SHA To 1.The Assistant Commissioner Of income tax Central Circle 3(2), Investigation Wing, Room No.325, No.46, M.G.Road, Chennai. 2.The Additional Chief Metropolitan Magistrate (EO II), Egmore, Chennai. 3.The Principal Sessions Judge, Chennai. CRL MP No. 11525 of 2026 IN CRL RC NO. 1356 OF 2026 07-07-2026 https://www.mhc.tn.gov.in/judis