Congress MP Karti Chidambaram on Wednesday said there was no cash involved in the sale of a land by him and his wife and he would move the Madras High Court.

On Tuesday, a Special Court for elected members of Legislature and Parliament dismissed a discharge petition filed by him and his wife Srinidhi in a tax evasion case.

On Wednesday, their advocate N.R.R. Arun Natarajan in a tweet on behalf of Karti and his wife Srinidhi, said: "The IT (Income Tax) department's complaint was based on a notice of re-assessment. The IT department's re-assessment proceedings abated on 31.12.2019."

"No order of assessment or demand was passed. The complaint is therefore non est in law. We will bring this fact to the notice of the trial Court and move the Madras High Court against the order of the trial court," Natarajan said.

The case is about the sale of land owned by Karti and Srinidhi near here in 2015-16 in which IT department argues cash was involved and was not disclosed.

Refuting that Natarajan said: "No cash was received in the sale transaction. The entire proceeds have been accounted for and reflected in the books of account and returns filed."

On Tuesday, the Special Court dismissed the discharge petitions filed by Karti and Srinidhi and ordered the prosecution to frame the charges. The court also directed Karti and Srinidhi to be present in the court on January 21.