S.jebaruban Johnson @ Johnson.s v. Income Tax Officer – Ii, Intelligence And Criminal Investigation, Chennai – Wanaparthy Block

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.No.12117 of 2021 S.JebaRuban Johnson @ Johnson.S ...Petitioner Vs. 1. Income Tax Officer – II, Intelligence and Criminal Investigation, Chennai – Wanaparthy Block No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2. Income Tax Officer, Room No.18, First Floor, Main Building, 63 A, Race Course Road, Coimbatore – 641 018. 3. Rev S.Wilson Kumar ...Respondents Writ Petition filed under Article 226 of the Constitution ofIndia praying to issue writ of mandamus, directing therespondents to take the complaint dated 24.03.2021 on file andto conduct enquiry into the source of income of the 3[rd]respondent, take necessary action and dispose of the same withina period stipulated by this Hon'ble Court. This writ petition has been filed for a direction tothe respondents to take the complaint dated 24.03.2021 on fileand to conduct enquiry into the source of income of the 3[rd]respondent, take necessary action and dispose of the same withina stipulated period. https://hcservices.ecourts.gov.in/hcservices/ 2. It is noticed that there is a private disputebetween the petitioner and the third respondent. The petitionerappears to have given three complaints to the Bishop of CSIChurch, Coimbatore and thereafter, two representations dated13.02.2021 and 24.03.2021 with first and second respondents /Income Tax Department. The allegation of the petitioner in thesecomplaints before the Bishop, CSI Coimbatore Diocese and theIncome Tax Department is that the third respondent is a salariedemployee of the Church and have misused the income of theChurch, appropriated huge amount disproportionate with his knownsource of income and therefore, the appropriate action has to betaken against the third respondent. This is a private disputebetween the petitioner and the third respondent and possiblyirregularity in handling the funds of the CSI Church by thethird respondent. Thereby the relief sought for in this writpetition cannot be granted, as it is a private dispute betweenthe petitioner and the third respondent. Therefore, I do notfind any merit in the present writ petition. 3. Mr.A.P.Srinivas, the learned counsel for therespondents 1 & 2 submits that even otherwise, the Income TaxDepartment is not obliged to take any action based on suchprivate complaints. He further submits that it is open to thepetitioner to initiate appropriate proceedings under theprovisions of Informants Reward Scheme, 2018 and also fileappropriate Tax Evasion Petitions in accordance with law. 4. Recording the same, while dismissing this writpetition, I give liberty to the petitioner to initiateappropriate proceedings against third respondent by filingsuitable Tax Evasion Petitions and proceedings under theprovisions of Informants Reward Scheme, 2018. costs. 5. Accordingly, this writ petition stands dismissed. No pns/mrmTo1.Income Tax Officer – II, Intelligence and Criminal Investigation, Chennai – Wanaparthy Block No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2. Income Tax Officer, Room No.18, First Floor, Main Building, 63 A, Race Course Road, Coimbatore – 641 018. +1 CC to M/s. Kingsly Solomon, Advocate sr 27307. +2 Ccs to Mr.S.Barathirajan, Advocate sr 27306. W.P.No.12117 of 2021 SRII(CO)SP(09/08/2021)