Madras High Court Quashes IT Case Against Gautham Vasudev Menon Over Non-Filing Of His Company's Returns

The Madras High Court on Monday quashed an income tax prosecution against filmmaker Gautham Vasudev Menon for failure to file the income tax returns of his company, Photon Kathaas Productions Pvt Ltd, for the assessment year 2013-14.

Justice GK Ilanthiraiyan quashed the case pending against Menon before the Additional Chief Metropolitan Magistrate.

The case against Menon was initiated under Section 276 CC read with Section 278B of the Income Tax Act for non-filing of the returns of the company for the assessment year 2013-14.

Menon submitted that he had been a director of the company from June 1, 2010, to May 2, 2011, and that relevant forms were filed before the Registrar of Companies intimating his cessation.

He submitted that during the relevant period, he was neither a director nor involved in the company's activities and therefore could not be held responsible for the alleged default.

He further submitted that he had not received any summons and was unaware of the complaint.

He argued that the complaint was not maintainable and amounted to an abuse of process and that the allegations were completely false, without an iota of truth.

He also contended that even if the allegations were taken at face value, no case was made out against him as he was not involved in the day-to-day affairs of the company.

Taking note of the submissions, the court quashed the case against Menon.

For Petitioner: Advocate Revathi Manivannan