The Joint Commissionerincome Tax Department v. The Director Of Income Tax (Investigation)New Income Tax Buildingno

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.SATISH K. AGNIHOTRI, ACTING CHIEF JUSTICE ANDTHE HONOURABLE MR. JUSTICE M.M. SUNDRESH V.A. RamanPetitioner 1The Joint CommissionerIncome Tax Department No.2, Barracks Cross StreetVellore 632 001 Vs. 2The Director of Income Tax (Investigation)New Income Tax BuildingNo.46, Mahatma Gandhi RoadChennai 600 034 3Mr. D. ThomasrajRespondents Writ Petition filed under Article 226 of the Constitution ofIndia praying for a writ of mandamus directing the respondents 1 and2 to consider the petitioner's representations dated 22.10.2012 and25.04.2013 and consequently, directing the respondents 1 and 2 totake necessary legal action under the Income Tax Act, 1961, againstthe third respondent. This pro bono publico has been filed by the petitioner seekinga writ of mandamus directing the respondents 1 and 2 to consider hisrepresentations dated 22.10.2012 and 25.04.2013 and consequently,directing the respondents 1 and 2 to take necessary legal actionunder the Income Tax Act, 1961, against the third respondent. https://hcservices.ecourts.gov.in/hcservices/ 2.Both the learned counsel, viz., the learned counsel forthe petitioner and the learned counsel for the official respondentsas well, submitted that already, a detailed order has been passedwith regard to the issue involved in this writ petition in W.P.No.25781 of 2013, by which a general direction has been given. Thelearned counsel for the Revenue submitted that in view of the same,no further order is required to be passed in the instant petition. 3.In the order dated 27.03.2014 passed in W.P. No.25781 of2013, this Court has held as follows:“13. We direct the second respondent to issueappropriate instruction to all the Income Tax authoritiesto verify the returns of the assessees who have been givenexemption under Section 80G of the Act, while makingassessment. In case the Assessing Officers are of theview that the orders of exemptions were misused and themoney was spent for purposes other than charitable. It isneedless to point out that appropriate action should betaken against such assessees in accordance with theprovisions of the Income Tax Act.” 4In view of the above, nothing survives for adjudication inthis writ petition and the respondents 1 and 2 are directed tocomply with the directions already issued in the order dated27.03.2014 in W.P. No.25781 of 2013, in letter and spirit. With the above observation, this writ petition is disposed of.No costs. Sd/- Asst.Registrar (CO) Dated:16.07.2014 /true copy/ Sub Asst. Registrar cadTo1The Joint CommissionerIncome Tax Department No.2, Barracks Cross StreetVellore 632 001 2The Director of Income Tax (Investigation)New Income Tax BuildingNo.46, Mahatma Gandhi RoadChennai 600 034 1 cc to Mr.T. Pramodkumar chopda, Advocate, Sr. 303281 cc to Mr.D. Nellaiappan, Advocate, Sr. 301671 cc to Mr.D. Nellaiappan, Advocate, Sr. 30167 W.P. No.3876 of 2014 VSN (CO)kk 16/7