Madras High Court Weekly Round-Up: January 8 to January 14, 2024

A weekly round-up of important cases from the Madras High Court and lower courts Citations: 2024 LiveLaw (Mad) 9 To 2024 LiveLaw (Mad) 20 NOMINAL INDEX G.Shanugam v. Tmt.P.Amudha, I.A.S, 2024 LiveLaw (Mad) 9 Annavelu v State and Another, 2024 LiveLaw (Mad) 10 Rajesh Das IPS v. State, 2024 LiveLaw (Mad) 11 BNY Mellon Technology Private Limited Vs Additional / Joint / Deputy / Assistant Commissioner of Income Tax, 2024 LiveLaw (Mad) 12 Murasoli Trust v National Commission For Scheduled Castes, 2024 LiveLaw (Mad) 13 S Paul Kithiyon v The Additional Chief Secretary and Others, 2024 LiveLaw (Mad) 14 O Panneerselvam v Edappadi K Palaniswami, 2024 LiveLaw (Mad) 15 ML Ravi v Chief Election Commissioner and Others, 2024 LiveLaw (Mad) 16 S Harish v Inspector of Police and Another, 2024 LiveLaw (Mad) 17 Apsara Reddy v Joe Micheal Praveen, 2024 LiveLaw (Mad) 18 P Gunasekaran v The Deputy Inspector General (Prison), 2024 LiveLaw (Mad) 19 Dr P Perumalsamy v The Government of Tamil Nadu and Others, 2024 LiveLaw (Mad) 20 REPORT Men In Power Shouldn't Prevent Citizens' Right Of Thought And Expression: Madras High Court Lays Down Guidelines For Future RSS March Case Title: G.Shanugam v. Tmt.P.Amudha, I.A.S Citation: 2024 LiveLaw (Mad) 9 While issuing guidelines to the Police and the RSS (Rashtriya Swayamsevak Sangh) for permitting and holding route marches in the future, the Madras High Court commented that men in power should not attempt to prevent an individual's right of thought and expression. Justice G Jayachandran also added that men in power should not be biased while permitting citizens to express their views and any restriction must pass the test of reasonable restriction. Democratic Right To Raise Voice Against Govt Demanding Legal Action, Cannot Be Construed Unlawful Or Illegal: Madras High Court Case Title: Annavelu v State and Another Citation: 2024 LiveLaw (Mad) 10 Quashing a criminal case registered against a man for conducting a demonstration against the arrest of DMK Youth Wing Secretary, the Madras High Court observed that every person had a democratic right to raise his voice against the government demanding legal action and when such a right was exercised, it could not be said to be “unlawful” or “illegal” Justice G Ilangovan of the Madurai bench observed, “The petitioner along with others simply made agitation. It is a democratic right of every person to raise voice against the political or Government demanding legal action. Such a right has been exercised by the petitioner. So, that cannot be construed as 'unlawful or illegal',” the court observed. High Court Dismisses Plea By Former Tamil Nadu DGP To Transfer Appeal In Sexual Harassment Case To Another Court Case Title: Rajesh Das IPS v. State Citation: 2024 LiveLaw (Mad) 11 The Madras High Court on Tuesday dismissed a plea by former Tamil Nadu DGP Rajesh Das seeking to transfer an appeal against his conviction from the Villupuram Principal District Court to any other court. Justice Anand Venkatesh dismissed the plea and observed that there was no prima facie materials to order a transfer. The court also directed the lower appellate court to complete the hearing in the appeal by January 24th, 2024 and pass orders on merit as expeditiously as possible. The court noted that no grounds raised by Das warranted transfer of the case and in fact Das, in his own accord was trying to create an impression that there was reasonable apprehension. Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC Case Title: BNY Mellon Technology Private Limited Vs Additional / Joint / Deputy / Assistant Commissioner of Income Tax Citation: 2024 LiveLaw (Mad) 12 While setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for re-opening of the assessment, since the reasons cited for same was inspired from change of opinion of the Assessing officer. A Single Judge Bench of Justice C. Saravanan observed that “there is no case made out for reopening the Assessment that was completed earlier. Reopening of the Assessment was inspired from a review and a change of opinion by the subsequent officer. Such practice has been deprecated and frowned upon by the Courts” (Para 35) “Unnecessary Act Of Haste”: Madras High Court Dismisses Murasoli Trust's Plea Against Inquiry By National Commission For Scheduled Caste Case Title: Murasoli Trust v National Commission For Scheduled Castes Citation: 2024 LiveLaw (Mad) 13 While dismissing a petition filed by Murasoli Trust challenging a notice issued by the National Commission for Scheduled Caste, the Madras High...

Madras High Court Weekly Round-Up: January 8 to January 14, 2024

Upasana Sajeev

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