V.A.Raman v. The Commissioner Of Income

In the High Court of Judicature at Madras Dated: 06.08.2015 Coram:

The Honourable Mr. SANJAY KISHAN KAUL, Chief Justice and The Honourable Mr. Justice R. MAHADEVAN,J.

Writ Petition No.23987 of 2015 V.A. Raman .. Petitioner vs.

1. The Commissioner of Income Tax Aayakar Bhavan, Main Building No.121, Mahatma Gandhi Road Nungambakkam, Chennai-600034.

2. The Director of Income Tax (Exemption) Annex Building, 3rd Floor No.121, Mahatma Gandhi Road Nungambakkam, Chennai-600034.

3. M/s. Aathumavai Ratchikka Vantha Rajathi Rajavin Mission Trust rep. by its founder and president Mr.D.Thomasraj No.373, Main Street, Duraisamy Nagar Winterpet Post, Arakkonam 631005.

4. D.Thomasraj .. Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing respondents 1 and 2 to consider the petitioner's representation dated 24.9.2014 and consequently directing respondents 1 and 2 to execute their statutory duties for taking lawful and unbiased actions, individually against the 3rd and 4th respondents from the assessing year 2004 under sections 13, 44AA, 139(1)(4A)(4C), 269SS, 269T, 132(1) and 133A of the Income-tax Act 1961 as well as to take criminal actions against the 3rd respondent religious trust for its committed economic offences under sections 276C, 276CC and 278 of the Income-tax Act, 1961 and furthermore to be directing respondents 1 and 2 under the provisions of sections 133A and 133B of the Income-tax Act 1961, for surveying and identifying such of those private religious organisations/institutions which are committing economic offences and https://hcservices.ecourts.gov.in/hcservices/

possessing undisclosed properties and black money in multi crores in Vellore District.

For Petitioner : Mr. A. Balasingh Ramanujam

O R D E R

(Made by The Hon'ble The Chief Justice) The petitioner seeks to invoke the public interest litigation jurisdiction by framing the following questions: (i) whether all Indian citizens are equal before law and justice? and (ii) whether the laws/acts/rules are one and the same to all or different to everyone?. The answer to the first is in the affirmative, as also the first part of the second question. The motive that led to the endeavour of the petitioner to raise the issue are the transactions of another assessee qua income-tax.

2. The writ petition is disposed of in terms of the aforesaid. Sd/- Asst.Registrar (CS II ) /true copy/ Sub Asst. Registrar ATR Copies to;

1. The Commissioner of Income Tax Aayakar Bhavan, Main Building No.121, Mahatma Gandhi Road Nungambakkam, Chennai-600034.

2. The Director of Income Tax (Exemption) Annex Building, 3rd Floor No.121, Mahatma Gandhi Road Nungambakkam, Chennai-600034.

+1 cc to Mr.A.Balasingh Ramanujan, Advocate, sr.41102 W.P. No. 23987 of 2015 rsi(co) kra(25/08) https://hcservices.ecourts.gov.in/hcservices/