D.dilipkumar v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.03.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.3203 of 2020and WMP No.3718 of 2020 D.Dilipkumar .... Petitioner Vs 1.Union of India through its Secretary, Income Tax Department, Government of India, New Delhi. 2.Deputy Commissioner of Income Tax, (Benami Prohibition) and Initiating Officer, Room No.104, Income Tax Investigation Wing, 1[st] Floor, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 3.Additional Commissioner of Income Tax, (BPU) Directorate of Income (Inv), 1[st] Floor, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai- 600 034.4.Adjudicating Authority, (Under The Prohibition of Benami Property Transaction Act 1988), Room No.26, 4[th] Floor, Jeevan Deep Building, Parliament Street, New Delhi - 110 001. 5.Appellate Tribunal (ATFP), Ministry of Finance, Department of Revenue, 4[th] Floor, A Wing, Loknayak Bhawan, Khan Market, New Delhi. 6.Prema Devi7.Shanthilal8.Gautam Chand Jain9.Prakash chand Jain .... Respondents PETITION filed under Article 226 of The Constitution ofIndia praying for the issuance of Writ of CertiorarifiedMandamus, calling for records of the Respondent No.3, under file https://hcservices.ecourts.gov.in/hcservices/ F.No.267/Shanthilal/AddlCIT (BP)/2018-19 and quash the Orderdated 16.01.2019 passed in consequence of Benami EvasionPetition F.No.267/Shanthilal/AddlCIT(BP)/2018-19 DT:27.08.2018and consequently direct the Respondents 1 to 5 to initiate theProceedings under Section 24 of PBPTA Act, 1988, on the namedperson and also issue Informant code and Annexure -A to thepetitioner and issue summons to witnesses Mr.Prakashchand (Resp-9) and Mr.Gautamchand (Resp-8). Petitioner in Person: Mr.D.Dilip Kumar For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel for R1 to R5 O R D E R The petitioner has filed writ petition No.75 of 2020 withthe identical prayer as in this writ petition. That writpetition was dismissed on 22.01.2020 for non prosecution. 2. In the aforesaid circumstances, the present writ petitionseeking an identical prayer is hit by the principles of resjudicata and is hence dismissed. No costs. ConnectedMiscellaneous Petition is dismissed. Sd/- Assistant Registrar //True Copy// rkp To Sub Assistant Registrar 1.The Secretary, Union of India, Income Tax Department, Government of India, New Delhi. 2. The Deputy Commissioner of Income Tax, (Benami Prohibition) and Initiating Officer, Room No.104, Income Tax Investigation Wing, 1[st] Floor, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. (Benami Prohibition) and Initiating Officer, Room No.104, Income Tax Investigation Wing, 1[st] Floor, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 3.The Additional Commissioner of Income Tax, (BPU) Directorate of Income (Inv), 1[st] Floor, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai- 600 034. Directorate of Income (Inv), 1[st] Floor, No.46, Mahatma Gandhi Road, Nungambakkam, Chennai- 600 034. 4.The Adjudicating Authority, (Under The Prohibition of Benami Property Transaction Act 1988), Room No.26, 4[th] Floor, Jeevan Deep Building, Parliament Street, New Delhi - 110 001. 5. The Appellate Tribunal (ATFP), Ministry of Finance, Department of Revenue, 4[th] Floor, A Wing, Loknayak Bhawan, Khan Market, New Delhi. + One CC to Mr. A.P.Srinivas, Advocate SR 22863 Writ Petition No.3203 of 2020and WMP No.3718 of 2020ev[co]srg 21/07/2020