HC Exempts Jayalalithaa From Personal Appearance In IT Case.

HC Exempts Jayalalitha From Personal Appearance In IT Case

On Wednesday Madras High Court exempted from personal appearance Tamil Nadu Chief Minister Jayalalitha and her aide Sasikala before the trial court for questioning and for farming charges in the Income Tax returns case.

The additional Chief Metropolitan Magistrate M R Dakshinamurthy had directed them to appear without fail on October 1 On September 18.
Jayalalitha and Sasikala had sought to quash a portion of a lower court’s order, directing them to appear before it.
Today Justice K B K Vasuki, who disposed of their petitions, directed the trial court to continue with the proceedings other than that related to the personal appearance and questioning. The Court also directed the Central Board of Direct Taxes to dispose of the compounding applications submitted by Jayalalitha and Sasikala within a period of six weeks.

Jayalalitha’s defence counsel had earlier submitted before Justice Vasuki that the main object of the amended guidelines of CBDT in allowing the assessees to file compounding application before the department is not to put them in hardship and to avoid treating them as criminal.

On June 25,2014 they also had submitted that the compounding application to the IT department has an outer time limit up to December 24, a tie of 180 days from the date of application to decide the same.
The Income Tax department had launched criminal proceedings against Jayalalitha and Sasikala for allegedly not filing returns in their individual capacity for the assessment year 1993-94.
Complaints against Sasi enterprises represented by its partners, Jayalalitha and Sasikala were also filed by the IT department, for allegedly failing to file returns for the assessment years 1991-92 and 1992-93.

The accused file a discharge petition were later dismissed by the Madras High Court. Jayalalitha and Sasikala preferred had moved the Supreme Court. Dismissing their appeals on January 30, the apex court had directed the lower court to complete the trial in four months.


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