Writ petition challenging rejection of compounding application and seeking quashing of default proceedings was closed without costs, as the petitioner had obtained a subsequent compounding order relieving him of imprisonment.
Writ petition closed; connected miscellaneous petitions closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 09.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.18421 of 2009
and
M.P.Nos.1 of 2009 & 1 of 2014
B.Gopi
...Petitioner
Vs
No.44, Williams Road, Cantonment,
Trichy – 620001.
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus, calling for the records relating to the proceedings of the 1st respondent dated 26.06.2009 in C.No.995(36)/ PROSN/CCIP/Trichy and quash the same and direct the respondents to compound the alleged offences under Section 279(2) of the Income Tax Act, the subject matter of the Crl.R.C.No.1461 of 2006.
For Petitioner : Mr.P.Mani
For Respondents: Mr.ANR.Jaya Prathap, JSC
The petitioner's request for compounding of offences under Section 279(2) of the Income Tax Act, which came to be rejected through the impugned order dated 26.06.2009, is under challenge in this writ petition.
the petitioner had subsequently approached the Chief Commissioner of Income Tax, Trichy with a petition dated 11.07.2014, the Chief Commissioner of Income Tax had passed orders on 21.08.2015 for compounding the offences under Sections 276 and 277 committed by the assessee in respect of the assessment year 1996-97. As such, no effective orders can be passed in the present writ petition, since the petitioner's grievance has been met. It is needless to point out that in view of the compounding order, the petitioner need not undergo any imprisonment.
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
hvk
To
1. The Chief Commissioner of Income Tax,
No.44, Williams Road, Cantonment,
Trichy – 620001.
2. Income Tax Officer,
Ward No.1(5),
Salem.
+1cc to Mr.P.Mani, Advocate sr.68281
+1cc to Mr.A.P.Srinivas, Advocate Sr.68914
W.P.No.18421 of 2009 and M.P.Nos.1 of 2009 & 1 of 2014
nr[co] srg 20/09/2019
B.Gopi
The Chief Commissioner of Income Tax
Income Tax Officer, Ward No.1(5), Salem
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
