Wp(C)/15031/2020 Of T.k.sundareshan v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 23 DAY OF NOVEMBER 2021 / 2ND AGRAHAYANA, 1943WP(C) NO. 15031 OF 2020 PETITIONER/S: T.K.SUNDARESHANAGED 64 YEARSS/O.KUNJUKRISHNAN, 'ASWATHY', SIVAN KOVIL ROAD, PUNALUR, KOLLAM-691305. BY ADVS.SIVASHANKAR PANICKERSRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENTSRI.RENOY VINCENT RESPONDENT/S: 1PRINCIPAL COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM-682011.2DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, 4TH FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003.3DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION),ARYA BHANGI PINNACLE, S.A.ROAD, ELAMKULAM, ERNAKULAM-682020. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.15031 of 2021 ----------------------------------------------------- Dated this the 23[rd] day of November, 2021 JUDGMENT Petitioner is facing criminal prosecution under the IncomeTax Act, 1961 for the offences under Sections 276C(1) and 277. He had filed an application for compounding of the offences asprovided under Section 279 of the Act, copy of which is producedas Ext.P25. Petitioner confines his prayer for a direction toconsider and pass appropriate orders in a time bound manner onthe compounding application, since according to the petitioner, thesame was filed as early as on 26.11.2019. 2.Adv.Shivshankar R panicker, learned Counsel for thepetitioner submits that, even as per the guidelines issued by therespondents, the application for compounding is to be consideredwithin a period of six months and therefore, he seeks for adirection for an early disposal. 3.I have heard Adv.Shivshankar R Panicker, learnedCounsel for the petitioner as well as Sri.Jose Joseph, learnedStanding Counsel appearing for the respondents. 4. Having regard to the circumstances pointed out, I am ofthe view that the writ petition can be disposed of directing therespondents to consider and pass appropriate orders on thecompounding application in a time bound manner. 5.Accordingly, there will be a direction to the 3[[rd]]respondent to consider and pass appropriate orders on Ext.P25application filed by the petitioner under Section 279 of the IncomeTax Act, 1961, within a period of five months from the date ofreceipt of a coy of this judgment, after affording an opportunity ofhearing to the petitioner. Till such orders are passed, criminalprosecution against the petitioner before the Additional ChiefMagistrate (E.O.), Ernakulam, shall stand stayed. Accordingly, there will be a direction to the 3[[rd]] The writ petition is disposed of accordingly. Sd/- jm/ BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 15031/2020