B.gopi v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE OF MADRAS DATED: 09.08.2019 CORAM: THE HONOURABLE MR. JUSTICE M.S. RAMESHW.P.No.18421 of 2009 andM.P.Nos.1 of 2009 & 1 of 2014 B.Gopi ...Petitioner Vs 1. The Chief Commissioner of Income Tax, No.44, Williams Road, Cantonment, Trichy – 620001. 2. Income Tax Officer, Ward No.1(5), Salem. ...Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, praying to issue a writ of CertiorarifiedMandamus, calling for the records relating to the proceedings ofthe 1[st]respondent dated 26.06.2009 in C.No.995(36)/PROSN/CCIP/Trichy and quash the same and direct the respondentsto compound the alleged offences under Section 279(2) of theIncome Tax Act, the subject matter of the Crl.R.C.No.1461 of2006. For Petitioner : Mr.P.Mani For Respondents: Mr.ANR.Jaya Prathap, JSC The petitioner's request for compounding of offences underSection 279(2) of the Income Tax Act, which came to be rejectedthrough the impugned order dated 26.06.2009, is under challengein this writ petition. 2. It is represented that pending the writ petition, thepetitioner herein had filed a Criminal Revision Case No.1461 of2006 before this Court challenging the conviction of thepetitioner under Sections 276 and 277 of the Income Tax Act andthis Court, by an order dated 11.04.2014, while rejecting therevision, gave liberty to the petitioner to approach theDepartment with an application for compounding of offences. When https://hcservices.ecourts.gov.in/hcservices/ the petitioner had subsequently approached the ChiefCommissioner of Income Tax, Trichy with a petition dated11.07.2014, the Chief Commissioner of Income Tax had passedorders on 21.08.2015 for compounding the offences under Sections276 and 277 committed by the assessee in respect of theassessment year 1996-97. As such, no effective orders can bepassed in the present writ petition, since the petitioner'sgrievance has been met. It is needless to point out that in viewof the compounding order, the petitioner need not undergo anyimprisonment. 3. Accordingly, the writ petition stands closed. No costs.Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant RegistrarhvkTo1. The Chief Commissioner of Income Tax, No.44, Williams Road, Cantonment, Trichy – 620001.2. Income Tax Officer, Ward No.1(5), Salem. +1cc to Mr.P.Mani, Advocate sr.68281+1cc to Mr.A.P.Srinivas, Advocate Sr.68914 W.P.No.18421 of 2009andM.P.Nos.1 of 2009 & 1 of 2014 nr[co]srg 20/09/2019 https://hcservices.ecourts.gov.in/hcservices/