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2020 (10) TMI 1151 - MADRAS HIGH COURTJurisdiction for initiating prosecution proceedings u/s 276C(1) - competent Authorities as defined in Section 279 - Unaccounted cash seized in search - Show Cause Notice of Prosecution of the Assessee/Petitioner under Section 276C - HELD THAT:- Writ Appeal has been rendered infructuous and we need not decide on the merits of the contentions sought to be raised before us for the simple reason that the assailed Show Cause Notice dated 31.10.2017 since ended in final prosecution order dated 21.6.2018, which was neither under challenge before the learned Single Judge nor before us. Appellant is free to challenge the said order in accordance with law by taking appropriate remedies and lest our observations prejudice the case of the Assessee in any manner since Crl.O.P. filed by the Assessee under Section 482 of the Code of Criminal Procedure is also pending, we are not inclined to pronounce upon the merits of the contentions raised by the learned counsel for the Appellant/Assessee. Writ Appeal is dismissed as having been rendered infructuous in view of the subsequent developments and leaving the Appellant free to assail the impugned sanction order in accordance with law or to raise his defence before the learned Competent Court which is seized of the Trial in the matter.
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