Wp(Md)/12286/2020 Of M.raju v. The Principal Chief Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.09.2020 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHANW.P.(MD)No.12286 of 2020 M.Raju ... Petitioner 1.The Principal Chief Commissioner of Income Tax, Mahatma Gandhi Road, Nungambakkam, Chennai. 2.The Commissioner of Income Tax, Income Tax Department, Tirunelveli. 3.Ram Prasath Prayer: Writ petitionfiled under Article 226 of the Constitutionof India, to issue a Writ of Mandamus, directing the respondents 1and 2 to initiate appropriate enquiry against the third respondenton the complaint of the petitioner dated 10.02.2020. Heard the learned counsel for the writ petitioner, thelearned Special Government Pleader appearing for the first andsecond respondents and the learned counsel appearing for the thirdrespondent. 2.The petitioner has given a complaint dated 10.02.2020 beforethe first respondent. The complaint is directed against the thirdrespondent. The petitioner wants this Court to direct the firstrespondent to take action against the third respondent based onthe said complaint. 3.The third respondent had filed a detailed counter affidavitand also typed set of papers. The learned counsel appearing forthe third respondent reiterated all the contentions set outtherein.https://hcservices.ecourts.gov.in/hcservices/ 4.After hearing the learned counsel on either side, I am ofthe view that there is no merit in this writ petition. As rightlypointed out by the learned counsel appearing for the thirdrespondent, the petitioner has not any where averred as to thenature of the legal right infringed in this case. To maintain aWrit of Mandamus, the petitioner has to necessarily demonstratethe existence of a legal right in him. I carefully went throughthe contents of the complaint dated 10.02.2020. From a reading ofthe said complaint as well as the stand taken in the counteraffidavit filed by the third respondent, one can notice that therewas business transaction between the petitioner and the thirdrespondent. The third respondent claims that he has advanced asum of Rupees Two Crores to the writ petitioner. It is furtherseen that the relationship between them had gone sour. Criminalcases had been registered at the instance of both the parties.The third respondent has recently given a complaint and thepetitioner is figuring as the first accused therein. It is alsostated that the petition for anticipatory bail filed by thepetitioner was dismissed as recently as on 07.09.2020. This writpetition itself came to be filed on 16.09.2020. Thus there isconsiderable substance in the contention of the learned counselfor the third respondent that the very filing of this writpetition is a counter blast to the legal action taken by the thirdrespondent. It is further stated that the third respondent is anassessee on the file of the Income Tax Department and that hisprevious returns have been processed and accepted. There is astatutory scheme governing the manner in which the tax returns areprocessed and accepted. It is entirely for the department toproceed in the matter, if it finds anything amiss. The petitionercannot use the process of the Writ Court for settling his scores.I find no ground to issue any direction as sought for. The writpetition stands dismissed. No costs. Assistant Registrar (CS-II) / /2020 Sub Assistant Registrar(CS) iasNote: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized forofficial purposes, but, ensuring that the copy of theorder that is presented is the correct copy, shall bethe responsibility of the advocate/litigant concerned.https://hcservices.ecourts.gov.in/hcservices/ To:1.The Principal Chief Commissioner of Income Tax, Mahatma Gandhi Road, Nungambakkam, Chennai. 2.The Commissioner of Income Tax, Income Tax Department, Tirunelveli.+1 CC to M/s.S. SRIMATHY, Advocate ( SR-18613[F]dated 01/10/2020 ) Assistant Registrar (CS-II) / /2020 Sub Assistant Registrar(CS) iasNote: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized forofficial purposes, but, ensuring that the copy of theorder that is presented is the correct copy, shall bethe responsibility of the advocate/litigant concerned.https://hcservices.ecourts.gov.in/hcservices/ To:1.The Principal Chief Commissioner of Income Tax, Mahatma Gandhi Road, Nungambakkam, Chennai. 2.The Commissioner of Income Tax, Income Tax Department, Tirunelveli.+1 CC to M/s.S. SRIMATHY, Advocate ( SR-18613[F]dated 01/10/2020 ) W.P.(MD)No.12286 of 2020 30.09.2020 MR(CO)KM (12.10.2020) 3P 4C