ALTHI VENKATA NARENDRA RAJU,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(2), CHENNAI
ITA 1247/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Aug 2025AY 2014-15
Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shukla
For Appellant: Shri N.V.Balaji, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 143(3)Section 153(3)
cannot be read to mean that it ever intended to extend the period of
filing charge sheet by police as contemplated under Section 167(2) of the Code of
Criminal Procedure. The Investigating Officer could have submitted/filed the charge
sheet before the (Incharge) Magistrate. Therefore, even during the lockdown ... argued that the Ratio laid down by the Hon'ble
Supreme Court in the case of S.Kasi vs State (supra) in the context section
167(2) of the Code of Criminal Procedure, would apply to the present case
as well. The department cannot take the leverage of the suo moto
