✦ High Court of India · 20 Jan 2025

Madras High Court · 2025

Case Details High Court of India · 20 Jan 2025
Court
High Court of India
Decided
20 Jan 2025
Bench
Not available
Length
2,445 words

Appellant(s) VsN K V Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMP NO. 29926 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 62 of 2025Deputy Commissoner Of Income Tax,(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsShri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMA NO. 70 of 2025Deputy Commissioner of Income TaxAppellant(s) VsAVanish Plantations Pvt. Ltd.,Respondent(s) CMP NO. 30015 of 2024Deputy Commissioner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam, https://www.mhc.tn.gov.in/judis Chennai - 034. Appellant(s) VsM/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034. Respondent(s) CMP NO. 385 of 2025Deputy Commissoner Of Income Tax,(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsShri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMP NO. 28993 of 2024Deputy Commissioner of Income Tax(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsParamjeet Orchardes Pvt. Ltd.,(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29011 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Appellant(s) VsAvanish Plantations Pvt Ltd(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income Tax https://www.mhc.tn.gov.in/judis Investigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29019 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Appellant(s) VsN.K.V. Krishna(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29925 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 30014 of 2024Deputy Commissioner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034. Appellant(s) VsM/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034. Respondent(s) https://www.mhc.tn.gov.in/judis CMP NO. 432 of 2025Deputy Commissioner of Income Tax(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsAvanish Plantations Pvt. Ltd.,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 3448 of 2024Deputy Commissoner Of Income Tax,Appellant(s) VsN.K.V.KrishnaRespondent(s) CMA NO. 3449 of 2024Deputy Commissoner Of Income Tax,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsN.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMA NO. 3451 of 2024Deputy Commissioner Of Income Tax(The Initiating Officer) (Benami Prohibition Unit) room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakakm, Chennai 34. Appellant(s) VsPreetha Krishna(The Initiating Officer) (Benami Prohibition Unit) room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakakm, Chennai 34. Respondent(s) https://www.mhc.tn.gov.in/judis CMA NO. 3454 of 2024Deputy Commissoner Of Income Tax(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsPreetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMA NO. 3457 of 2024Deputy Commissioner of Income Tax( The Initiating Officer), (Benami prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsParamjeet Orchardes Pvt. Ltd.,( The Initiating Officer), (Benami prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 3458 of 2024Deputy Commissioner Of Income Tax(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsN K V Krishna(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMA NO. 3459 of 2024Deputy Commissioner Of Income TaxAppellant(s) VsAvanish Plantations Pvt LtdRespondent(s) https://www.mhc.tn.gov.in/judis CMA NO. 3461 of 2024Deputy Commissioner Of Income TaxAppellant(s) VsN.K.V. KrishnaRespondent(s) CMA NO. 3470 of 2024Deputy Commissoner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsShri N.K.V. Krishna(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMA NO. 3530 of 2024Deputy Commissioner Of Income Tax(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 3534 of 2024Deputy Commissioner Of Income TaxAppellant(s) VsPreetha KrishnaRespondent(s) CMA NO. 3548 of 2024Deputy Commissoner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. https://www.mhc.tn.gov.in/judis Appellant(s) VsM/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMP NO. 28919 of 2024Deputy Commissoner Of Income Tax,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsN.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMP NO. 28932 of 2024Deputy Commissoner Of Income Tax,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsN.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMP NO. 28953 of 2024Deputy Commissioner Of Income Tax108 NH Road, Nungambakkam, Chennai Appellant(s) VsPreetha Krishna108 NH Road, Nungambakkam, Chennai Respondent(s) CMP NO. 28987 of 2024Deputy Commissioner Of Income Tax(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, https://www.mhc.tn.gov.in/judis M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsPreetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMP NO. 29103 of 2024Deputy Commissoner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam,Chennai - 034. Appellant(s) VsShri N.K.V. Krishna(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam,Chennai - 034. Respondent(s) CMP NO. 29800 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsShri N.K.V.Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29919 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, https://www.mhc.tn.gov.in/judis M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29921 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) For Appellant(s): M/S.M.SHEELA, SPECIAL PUBLIC PROSECUTOR FOR THE APPELLANT IN ALL CMA's.For Respondent(s): CHENNAICOMMON JUDGMENT(Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.)In light of the judgment of the Supreme Court in the case of Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), Mrs.M.Sheela, learned counsel appearing for the appellant would submit that the Income Tax Department does not wish to pursue these appeals and seeks withdrawal of the same. She makes an endorsement to that effect. 2. Recording the same, these Civil Miscellaneous Appeals and the connected Miscellaneous Petitions are dismissed as withdrawn. https://www.mhc.tn.gov.in/judis (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-01-2025slCMA NO. 3499 of 2024To1. Shri N.K.V.KrishnaR/o.No.11 Shyamala Gardens, Akkarani, ECR, Chennai.CMP NO. 28992 of 20241. N K V Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMP NO. 29926 of 20241. Preetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 62 of 20251. Shri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMA NO. 70 of 20251. AVanish Plantations Pvt. Ltd., https://www.mhc.tn.gov.in/judis CMP NO. 30015 of 20241. M/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034.CMP NO. 385 of 20251. Shri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMP NO. 28993 of 20241. Paramjeet Orchardes Pvt. Ltd.,(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 29011 of 20241. Avanish Plantations Pvt Ltd(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034CMP NO. 29019 of 20241. N.K.V. Krishna(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034CMP NO. 29925 of 20241. Preetha Krishna https://www.mhc.tn.gov.in/judis (The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 30014 of 20241. M/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034.CMP NO. 432 of 20251. Avanish Plantations Pvt. Ltd.,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 3448 of 20241. N.K.V.KrishnaCMA NO. 3449 of 20241. N.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMA NO. 3451 of 20241. Preetha Krishna(The Initiating Officer) (Benami Prohibition Unit) room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakakm, Chennai 34.CMA NO. 3454 of 2024 https://www.mhc.tn.gov.in/judis

1. Preetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMA NO. 3457 of 20241. Paramjeet Orchardes Pvt. Ltd.,( The Initiating Officer), (Benami prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 3458 of 20241. N K V Krishna(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMA NO. 3459 of 20241. Avanish Plantations Pvt LtdCMA NO. 3461 of 20241. N.K.V. KrishnaCMA NO. 3470 of 20241. Shri N.K.V. Krishna(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMA NO. 3530 of 20241. Preetha Krishna(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 3534 of 2024 https://www.mhc.tn.gov.in/judis

1. Preetha KrishnaCMA NO. 3548 of 20241. M/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMP NO. 28919 of 20241. N.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMP NO. 28932 of 20241. N.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMP NO. 28953 of 20241. Preetha Krishna108 NH Road, Nungambakkam, ChennaiCMP NO. 28987 of 20241. Preetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMP NO. 29103 of 20241. Shri N.K.V. Krishna(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam,Chennai - 034. https://www.mhc.tn.gov.in/judis CMP NO. 29800 of 20241. Shri N.K.V.Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 29919 of 20241. Preetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 29921 of 20241. Preetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034

Appellant(s) VsN K V Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMP NO. 29926 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 62 of 2025Deputy Commissoner Of Income Tax,(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsShri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMA NO. 70 of 2025Deputy Commissioner of Income TaxAppellant(s) VsAVanish Plantations Pvt. Ltd.,Respondent(s) CMP NO. 30015 of 2024Deputy Commissioner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam, https://www.mhc.tn.gov.in/judis Chennai - 034. Appellant(s) VsM/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034. Respondent(s) CMP NO. 385 of 2025Deputy Commissoner Of Income Tax,(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsShri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMP NO. 28993 of 2024Deputy Commissioner of Income Tax(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsParamjeet Orchardes Pvt. Ltd.,(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29011 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Appellant(s) VsAvanish Plantations Pvt Ltd(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income Tax https://www.mhc.tn.gov.in/judis Investigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29019 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Appellant(s) VsN.K.V. Krishna(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29925 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 30014 of 2024Deputy Commissioner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034. Appellant(s) VsM/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034. Respondent(s) https://www.mhc.tn.gov.in/judis CMP NO. 432 of 2025Deputy Commissioner of Income Tax(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsAvanish Plantations Pvt. Ltd.,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 3448 of 2024Deputy Commissoner Of Income Tax,Appellant(s) VsN.K.V.KrishnaRespondent(s) CMA NO. 3449 of 2024Deputy Commissoner Of Income Tax,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsN.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMA NO. 3451 of 2024Deputy Commissioner Of Income Tax(The Initiating Officer) (Benami Prohibition Unit) room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakakm, Chennai 34. Appellant(s) VsPreetha Krishna(The Initiating Officer) (Benami Prohibition Unit) room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakakm, Chennai 34. Respondent(s) https://www.mhc.tn.gov.in/judis CMA NO. 3454 of 2024Deputy Commissoner Of Income Tax(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsPreetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMA NO. 3457 of 2024Deputy Commissioner of Income Tax( The Initiating Officer), (Benami prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsParamjeet Orchardes Pvt. Ltd.,( The Initiating Officer), (Benami prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 3458 of 2024Deputy Commissioner Of Income Tax(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsN K V Krishna(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMA NO. 3459 of 2024Deputy Commissioner Of Income TaxAppellant(s) VsAvanish Plantations Pvt LtdRespondent(s) https://www.mhc.tn.gov.in/judis CMA NO. 3461 of 2024Deputy Commissioner Of Income TaxAppellant(s) VsN.K.V. KrishnaRespondent(s) CMA NO. 3470 of 2024Deputy Commissoner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsShri N.K.V. Krishna(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMA NO. 3530 of 2024Deputy Commissioner Of Income Tax(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMA NO. 3534 of 2024Deputy Commissioner Of Income TaxAppellant(s) VsPreetha KrishnaRespondent(s) CMA NO. 3548 of 2024Deputy Commissoner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. https://www.mhc.tn.gov.in/judis Appellant(s) VsM/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMP NO. 28919 of 2024Deputy Commissoner Of Income Tax,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsN.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMP NO. 28932 of 2024Deputy Commissoner Of Income Tax,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Appellant(s) VsN.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034. Respondent(s) CMP NO. 28953 of 2024Deputy Commissioner Of Income Tax108 NH Road, Nungambakkam, Chennai Appellant(s) VsPreetha Krishna108 NH Road, Nungambakkam, Chennai Respondent(s) CMP NO. 28987 of 2024Deputy Commissioner Of Income Tax(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, https://www.mhc.tn.gov.in/judis M.G. Road, Nungambakkam, Chennai - 034. Appellant(s) VsPreetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034. Respondent(s) CMP NO. 29103 of 2024Deputy Commissoner Of Income Tax, I.O.(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam,Chennai - 034. Appellant(s) VsShri N.K.V. Krishna(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam,Chennai - 034. Respondent(s) CMP NO. 29800 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsShri N.K.V.Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29919 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, https://www.mhc.tn.gov.in/judis M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) CMP NO. 29921 of 2024Deputy Commissioner Of Income Tax(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) VsPreetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Respondent(s) For Appellant(s): M/S.M.SHEELA, SPECIAL PUBLIC PROSECUTOR FOR THE APPELLANT IN ALL CMA's.For Respondent(s): CHENNAICOMMON JUDGMENT(Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.)In light of the judgment of the Supreme Court in the case of Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), Mrs.M.Sheela, learned counsel appearing for the appellant would submit that the Income Tax Department does not wish to pursue these appeals and seeks withdrawal of the same. She makes an endorsement to that effect. 2. Recording the same, these Civil Miscellaneous Appeals and the connected Miscellaneous Petitions are dismissed as withdrawn. https://www.mhc.tn.gov.in/judis (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-01-2025slCMA NO. 3499 of 2024To1. Shri N.K.V.KrishnaR/o.No.11 Shyamala Gardens, Akkarani, ECR, Chennai.CMP NO. 28992 of 20241. N K V Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMP NO. 29926 of 20241. Preetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 62 of 20251. Shri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMA NO. 70 of 20251. AVanish Plantations Pvt. Ltd., https://www.mhc.tn.gov.in/judis CMP NO. 30015 of 20241. M/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034.CMP NO. 385 of 20251. Shri Saravana Kumar Subramanian(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMP NO. 28993 of 20241. Paramjeet Orchardes Pvt. Ltd.,(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 29011 of 20241. Avanish Plantations Pvt Ltd(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034CMP NO. 29019 of 20241. N.K.V. Krishna(The Initating Officer), (Benami prohibitionUnit),Room No.02, Ground Floor, Income TaxInvestigation Wing Building, 108, M.G.Road,Nungambakkam, Chennai-600 034CMP NO. 29925 of 20241. Preetha Krishna https://www.mhc.tn.gov.in/judis (The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 30014 of 20241. M/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation WingBuilding, 108, M.G. Road, Nungambakkam,Chennai - 034.CMP NO. 432 of 20251. Avanish Plantations Pvt. Ltd.,(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 3448 of 20241. N.K.V.KrishnaCMA NO. 3449 of 20241. N.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMA NO. 3451 of 20241. Preetha Krishna(The Initiating Officer) (Benami Prohibition Unit) room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakakm, Chennai 34.CMA NO. 3454 of 2024 https://www.mhc.tn.gov.in/judis

1. Preetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMA NO. 3457 of 20241. Paramjeet Orchardes Pvt. Ltd.,( The Initiating Officer), (Benami prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 3458 of 20241. N K V Krishna(The Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMA NO. 3459 of 20241. Avanish Plantations Pvt LtdCMA NO. 3461 of 20241. N.K.V. KrishnaCMA NO. 3470 of 20241. Shri N.K.V. Krishna(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMA NO. 3530 of 20241. Preetha Krishna(The Initiating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMA NO. 3534 of 2024 https://www.mhc.tn.gov.in/judis

1. Preetha KrishnaCMA NO. 3548 of 20241. M/s Avanish Plantations Pvt Ltd(Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMP NO. 28919 of 20241. N.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMP NO. 28932 of 20241. N.K.V.Krishna(The Initiating Officer) (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 600034.CMP NO. 28953 of 20241. Preetha Krishna108 NH Road, Nungambakkam, ChennaiCMP NO. 28987 of 20241. Preetha Krishna(Initiating Officer), (Benami Prohibition Unit), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai - 034.CMP NO. 29103 of 20241. Shri N.K.V. Krishna(Benami Prohibition Unit), Room No.02,Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam,Chennai - 034. https://www.mhc.tn.gov.in/judis CMP NO. 29800 of 20241. Shri N.K.V.Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 29919 of 20241. Preetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034CMP NO. 29921 of 20241. Preetha Krishna(The Initating Officer), (Benami prohibition Unit),Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034

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