Criminal Case Quashed as Former Director Had Resigned Before ITR Filing Default

Gautham Vasudev Menon Vs ACIT (Madras High Court) Former Director Not Liable for Company’s Tax Return Default After Prior Resignation; Income Tax Prosecution Set Aside Because Petitioner Was Not Director During Relevant Year; Criminal Proceedings Quashed Because ROC Records Confirmed Director’s Resignation; Former Company Director Gets Relief Because He Was Not in Charge During Alleged Offence Period. The Madras High Court considered a Criminal Original Petition seeking to quash proceedings in E.O.C. No.24 of 2019 pending before the Additional Chief Metropolitan Magistrate, Egmore, Chennai...