Jayapradha v. The Income Tax Officer, Central Circle Xv, Chennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.03.2020 CORAM: THE HON'BLE MR. JUSTICE R.MAHADEVAN W.P.No.14684 of 2011and M.P.No. 1 of 2011 Jayapradha... Petitioner Vs 1. The Income Tax Officer, Central Circle XV, Chennai – 600 034. 2. The Deputy Commissioner of Income Tax, Films Circle, Chennai – 600 034. 3. The Commissioner of Income Tax, Tamil Nadu IV, No.121, Uthamar Gandhi Salai, Chennai – 600 034. 4. The Chief Commissioner of Income Tax, No.121, Uthamar Gandhi Salai, Chennai – 600 034.... Respondents Writ Petition filed under Article 226 of the Constitutionof India praying for issuance of Writ of Mandamus, directingthe respondents herein to refund the amount of Rs.49,77,210/-along with interest as provided under the Income Tax Act, 1961which was collected by the respondents as compounding fees forwithdrawal of the complaints filed by the 1[st] respondent inEOCC No.182 of 1985 to 186 of 1985 and EOCC No.816 of 1985 onthe file of the Additional Chief Metropolitan Magistrate Court(Economic Offences) Chennai or direct the respondents hereinto set off the amount of Rs.49,77,210/- paid as compoundingfee along with interest in respect of future income taxpayable by the petitioner. For Petitioner : Mr.T.T.Ravichandran For Respondents : Mr.A.P. Srinivas Central Govt. Standing Counsel O R D E R Heard both sides and perused the materials placed beforethis Court. https://hcservices.ecourts.gov.in/hcservices/ 2.The petitioner has come up with this writ petitionseeking a mandamus, directing the respondents to refund a sumof Rs.49,77,210/- along with interest as provided under theIncome Tax Act, 1961, which was collected towards compoundingfees for withdrawal of the complaints filed by the 1[st]respondent in EOCC Nos.182 to 186 of 1985 and EOCC No.816 of1985 on the file of the Additional Chief MetropolitanMagistrate Court (Economic Offences) Chennai or to set off thesaid sum of Rs.49,77,210/- in respect of future income taxpayable by the petitioner. 3.Upon notice, the respondents filed a detailed counteraffidavit inter alia stating that the conduct of thepetitioner has to be viewed very seriously in invoking thewrit jurisdiction of this Court especially after theobservation of the Division Bench that it was a clear case ofabuse of process of court and in view of levying a cost ofRs.25,000/- in W.A.No.523 of 2003 and also in the light of thedismissal of the petitioner's Special Leave Petition by theSupreme Court; the present writ petition is filed by thepetitioner with an intention to prevent the collection of hugearrears of tax, penalty and interest payable by her forvarious assessment years both under the Income Tax Act andWealth Tax Act; and the petitioner has remitted only Rs.2lakhs for various assessment years during the pendency ofthese proceedings. Hence, the respondents prayed for dismissalof this writ petition. 4.Having regard to the averments so made in the counteraffidavit filed by the respondents, this Court is of the viewthat nothing survives for consideration in this writ petition.However, the petitioner is granted liberty to agitate herclaims, if any, before the authority concerned in the mannerknown to law. 5.Accordingly, this writ petition stands disposed of. Nocosts. Consequently, connected miscellaneous petition isclosed. -s/d- Assistant Registrar mp To 1. The Income Tax Officer, Central Circle XV, Chennai – 600 034. https://hcservices.ecourts.gov.in/hcservices/ 2. The Deputy Commissioner of Income Tax, Films Circle, Chennai – 600 034.3. The Commissioner of Income Tax, Tamil Nadu IV, No.121, Uthamar Gandhi Salai, Chennai – 600 034.4. The Chief commissioner of Income Tax, No.121, Uthamar Gandhi Salai, Chennai – 600 034.+1cc to Mr.A.P.Srinivas, Advocate, SR. No. 23341 KS(CO)RMP(13/07/2020) W.P.No.14684 of 2011and M.P.No. 1 of 2011