Mohammed Imamuddin Dulvi v. The Chief Commissioner Of Income Tax-I

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 26.04.2022 CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Writ Petition No.10184 of 2022and W.M.P.No.9880 of 2022 Mohammed Imamuddin Dulvi ...Petitioner -Vs- 1. The Chief Commissioner of Income Tax-I No.121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. 2. The Commissioner of Income Tax (Appeals) No.121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. 3. The Income Tax Officer Non Corporate Ward - 10(3) Room No.618, 6th Floor, New Block, 121, Mahatma Gandhi Road, Chennai - 600 034. ...Respondents Prayer : Writ Petition under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Mandamus, directingthe first respondent to pass appropriate final order in thecompounding application filed by the petitioner dated 04.09.2018under Section 278AB of the Income Tax Act, 1961 in accordancewith law within a reasonable time fixed by this Court. For Petitioner : Mr.Abdul RazackFor Respondents : Mr.D.Prabhu Mukunth Arunkumar Junior Standing counsel ORDER The petitioner is an assessee under the respondents againstwhom a prosecution already been launched, therefore in order tocompounding the alleged offence, for which the prosecution waslaunched by the Revenue, the petitioner had filed a compoundingpetition to seek immunity for persuading the prosecution againstthe petitioner under Section 278AB of the Income Tax Act, 1961(in short "the Act") on 04.09.2018. However the said petition /application is still pending with the Revenue, i.e., the https://hcservices.ecourts.gov.in/hcservices/ Principal Commissioner concerned and therefore, in order todecide and dispose the said application for compounding thepetitioner wants a direction by way of mandamus, that is howthis writ petition has been filed with the aforesaid prayer. 2. Heard Mr.M.Abdul Razack, learned counsel appearing forthe petitioner and Mr.D.Prabhu Mukunth Arunkumar, learned Juniorstanding counsel appearing for the respondents Revenue who wouldsubmit that, if at all the said application filed in the year2018 is still pending, the same would be considered and decidedon merits within a time frame that may be stipulated by thisCourt. 3. Considering the said submissions made by both sides andalso taking into account the innocuous nature of the prayersought for herein, this Court is inclined to dispose of thiswrit petition with the following orders :"That there shall be a direction to therespondents to decide the application ofthe petitioner, dated 04.09.2018 madeunder Section 278AB of the Act and decidethe same on merits after givingopportunity of hearing to the petitioner,within a period of four weeks from thedate of receipt of a copy of this order." 4. With these direction, this writ petition is disposed of.No costs. Consequently, connected miscellaneous petition isclosed. s/d- Assistant Registrar(CS VII) True Copy Sub-Assistant Registrar tsvn To 1. The Chief Commissioner of Income Tax-I No.121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. 2. The Commissioner of Income Tax (Appeals) No.121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. No.121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. 3. The Income Tax Officer Non Corporate Ward - 10(3) Room No.618, 6th Floor, New Block, 121, Mahatma Gandhi Road, Chennai - 600 034. +1CC to Mr.M.Abdul Razack, Advocate SR.No.28295. +1CC to M/s.Hema Muralikrishnan, Advocate SR.No.28805 SS(CO)SP(26/04/2022)