Additional Chief Metropolitan Magistrate Devendra Kumar Sharma said Burman's application was without any merit and was also not maintainable.
"The court is of the opinion that the application filed on behalf of the accused is not maintainable and otherwise also having no merit.
"It appears that the plea has been filed only with the view to delay the prosecution. Thus the plea in hand is dismissed," the court said.
Income Tax Department's counsel Brijesh Garg had opposed the plea saying it was not maintainable and Burman's appeal against the assessment orders had no bearing on the two cases.
Burman is facing prosecution in a complaint filed by IT Department alleging that he was holding foreign bank accounts which he had not disclosed in his income tax returns and there were undisclosed deposits in those two accounts.
The court, while fixing the case for entire pre-charge evidence on March 16 and March 18, said the matter related to undisclosed income in the foreign bank. It also said that for the last three dates of hearing, no pre-charge evidence could be recorded due to the filing of this application.