{"id":48146,"date":"1992-02-10T00:00:00","date_gmt":"1992-02-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-n-subramanian-and-others-vs-assistant-commissioner-of-income-on-10-february-1992"},"modified":"2017-10-30T05:27:10","modified_gmt":"2017-10-29T23:57:10","slug":"p-n-subramanian-and-others-vs-assistant-commissioner-of-income-on-10-february-1992","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-n-subramanian-and-others-vs-assistant-commissioner-of-income-on-10-february-1992","title":{"rendered":"P.N. Subramanian And Others vs Assistant Commissioner Of Income &#8230; on 10 February, 1992"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">P.N. Subramanian And Others vs Assistant Commissioner Of Income &#8230; on 10 February, 1992<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1992 198 ITR 506 Mad<\/div>\n<div class=\"doc_author\">Author: Arunachalam<\/div>\n<div class=\"doc_bench\">Bench: Arunachalam<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT <\/p>\n<p> Arunachalam, J.  <\/p>\n<p> 1. All these petitions are disposed of together by a common order since the points raised are identical and the petitioners are brothers.\n<\/p>\n<p> 2. All these petitions have been preferred under section 482 of the Criminal procedure Code, 1973, to stay all further proceedings in E.O.C.C. Nos. 159 of 1989, 160 of 1989, 161 of 1989, 167 of 1989 and 168 of 1989 pending on the file of the Additional Chief Metropolitan Magistrate, Economic Offences, Egmore, Madras. Interim stay was ordered in all these petitions on October 25, 1989.\n<\/p>\n<p> 3. The only ground on which stay was asked for and obtained in all the pending prosecutions was that the respective petitioners had filed applications before the Settlement Commission and, in spite of objections by the Income-tax Commissioner, the Settlement Commission had admitted all the applications preferred by the petitioners. The Settlement Commission has ultimately passed order in favour of the petitioners and hence continuation of these prosecutions would be redundant.\n<\/p>\n<p> 4. Now, learned counsel representing the petitioners as well as learned counsel appearing on behalf of the respondent in unison submit that the Settlement Commission of course has passed order on the applications preferred by all the petitioners though the details are not fully available. Learned counsel representing the Department fairly stated that the orders of the Settlement Commission are being given effect to.\n<\/p>\n<p> 5. If that be so, the trial Magistrate will dispose of the pending prosecutions in E.O.C.C. Nos. 159 of 1989, 160, 161, 167 and 168 of 1989, in the light of the order passed by the Settlement Commission which will be placed before him by the prosecuting as well as defence counsel along with their respective submissions. In that view, continuance of the stay any longer in these E.O.C.Cs. will not be necessary. These petitions are dismissed subject to the observations made earlier.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court P.N. Subramanian And Others vs Assistant Commissioner Of Income &#8230; on 10 February, 1992 Equivalent citations: 1992 198 ITR 506 Mad Author: Arunachalam Bench: Arunachalam JUDGMENT Arunachalam, J. 1. All these petitions are disposed of together by a common order since the points raised are identical and the petitioners are brothers. 2. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-48146","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>P.N. 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