The Madras High Court on Friday commenced the hearing of criminal revision cases filed by Sivaganga Member of Parliament Karti P. Chidambaram and his wife Srinidhi Karti Chidambaram against the refusal of a special court to discharge them from prosecution launched by the Income Tax Department.
Justice N. Sathish Kumar heard elaborate arguments advanced by senior counsel Kapil Sibal, representing Mr. Chidambaram, and adjourned the matter to Tuesday for hearing senior counsel P.S. Raman on behalf of Ms. Chidambaram. Thereafter, Special Public Prosecutors N. Baskaran and M. Sheela would reply.
The issue relates to prosecution launched against the couple in 2018 for having allegedly not disclosed their income in full during 2014-15.
The charge against them was that they had sold an immovable property at Muttukadu near here, but suppressed a portion of the sale proceeds received in cash.
Assessment valid
Assailing the prosecution, Mr. Sibal contended that the Income Tax assessment order for the year 2014-15 was still valid and had not been set aside so far.
Prosecution could not be launched without setting aside that order, he argued.
Counsel also questioned the competence of the Deputy Director (Investigation) of the Income Tax Department to launch prosecution.
Senior counsel said only the Assessment Officer would be competent to launch prosecution. He further stated that the electronic evidence produced by the prosecution before the special court for cases filed against legislators was not in conformity with the provisions of the Evidence Act of 1872.
