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2026 DAILYLAW 49873 (MAD)

J.Srinivasan v. The Assistant Commissioner Of income tax

CRL MP/11526/2026 · 2026-07-07

Shamim Ahmed

Civil Appealbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

CRL MP No. 11526 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR.JUSTICE SHAMIM AHMED CRL MP No. 11526 of 2026 IN CRL RC NO. 1356 OF 2026 J.Srinivasan V.S.Jayaraman, No.12, Thanikachalam Street, Perambur, Chennai. ..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 Excemption from the surrender of the petitioner before Learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai in EOCC.No.598 of 2017 Judgment dated 29.07.2024 and confirming the order passed by the Principal Sessions Judge, Chennai in CA.No.627 of 2024 Judgment dated 24.02.2026 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) https://www.mhc.tn.gov.in/judis CRL MP No. 11526 of 2026 __________ Page2 of 4 ORDER This petition is filed seeking exemption from the surrender of the petitioner before the learned Additional Chief Metropolitan Magistrate (EO-II), Egmore, Chennai, pursuant to the judgment dated 29.07.2024 passed in E.O.C.C. No.598 of 2017, as confirmed by the judgment dated 24.02.2026 passed by the learned Principal Sessions Judge, Chennai, in C.A. No.627 of 2024, pending disposal of Crl.R.C. No.1356 of 2026, and thus render justice. 2.Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 3.Upon hearing both sides and perusing the case materials, this Court finds no compelling or extraordinary grounds to waive the mandatory requirement of surrender prior to the consideration of the Criminal Revision Petition. In the light of the settled legal position and the order passed by this Court in Crl.M.P.No.11525 of 2026 in Crl.R.C.No.1356 of 2026, the statutory mandate cannot be bypassed. https://www.mhc.tn.gov.in/judis CRL MP No. 11526 of 2026 __________ Page3 of 4 4.Accordingly, this petition seeking exemption from surrender is dismissed. 07-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No 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. https://www.mhc.tn.gov.in/judis CRL MP No. 11526 of 2026 __________ Page4 of 4 SHAMIM AHMED, J. SHA CRL MP No. 11526 of 2026 IN CRL RC NO. 1356 OF 2026 07-07-2026 https://www.mhc.tn.gov.in/judis