2025 (3) TMI 1090

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..... eave Petitions - HELD THAT:- No reasons to be satisfactory nor sufficient in law so as to condone the delay of 467 days in filing these special leave petitions. Hence, the application(s) seeking condonation of delay is dismissed. Consequently, the Special Leave Petitions are also dismissed. However, all contentions which are available to the petitioner(s) herein may be advanced before the concern .....

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..... ed by limitation? - as per HC [2022 (6) TMI 88 - MADRAS HIGH COURT] this Court is of the considered view that respondent/complainant made out prima-facie case to proceed against the petitioner for the offences alleged in the complaint. Section 278 (e) of the Income Tax Act, 1961, empowers the Court to presume culpable mental state of the accused, unless, the accused shows that he had no such menta .....

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..... the present cases.
HON'BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA For the Appellant: Mr. Balbir Singh, Sr. Adv., Mr. Ravi Raghunath, AOR, Ms. Monica Benjamin, Adv., Mr. Karan Sachdev, Adv., Mr. Aditya Sharan, Adv., Mr. N. S. Nappinai, Sr. Adv., Mr. V. Balaji, Adv., Mr. Asaithambi Msm, Adv., Mr. C. Kannan, Adv., Mr. S. Devendran, Adv., Mr. B. Dhananja .....

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..... titions. Hence, the application(s) seeking condonation of delay is dismissed. Consequently, the Special Leave Petitions are also dismissed. However, all contentions which are available to the petitioner(s) herein may be advanced before the concerned Magistrate's Court in accordance with law. It is needless to observe that if the relevant contentions are advanced by the petitioner(s) herein, the .....

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..... oner(s) herein to take up all contentions regarding the maintainability of the prosecution before the concerned Trial Court. It is needless to observe that if such contentions regarding the maintainability of the prosecution are raised by the petitioner(s) herein, the same shall be considered in light of the relevant case law and in accordance with law and facts of the present cases. The Special .....

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