R.Krishnaswamy v. The Secretary Of Finance

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.06.2024

CORAM:

THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN R.Krishnaswamy ... Petitioner Vs.

1.The Secretary of Finance, Ministry of Finance, Govt.of India, New Delhi 2.The Chief Manager, CANARA Bank, 17/258, A Palakkad Main Road, Gandhi Nagar, Madukkarai, Coimbatore 641 105 3.The Regional Manager, CANARA Bank II Regional Office, Muralis Arcade 2nd Road floor, 194, T.V.Samy Road West, R.S.Puram, Coimbatore 641 002 4.The Managing Director & Chief Executive Officer, CANARA Bank Head Office, 6648, 112, JC Road, PB, Halsurpete, Nagarthpete, Bangaluru, Karnataka 560 001 5.The Assistant Vice President & Branch Head, P.O.Box No.145, MJ Lund Complex, Variety Hall Road, Coimbatore 641 001 6.The Regional Head, The Federal Bank Ltd Coimbatore Regional Office, 1st Floor, P.Box No.545, B.21, Variety Hall Road, 1/6

Coimbatore 641 001 7.The Chief Executive Officer, Federal Tower, Head Office, Bank Junction, Aluva, Ernakulam District 683 101, Kerala

...Respondents

PRAYER: Writ Petition is filed under Article 226 of Constitution of India praying to issue a Writ of Mandamus directing the respondents 2 to 4 of Canara Bank, Coimbatore and respondents 5 to 7 of Federal Bank, Coimbatore to consider the representations sent by petitioner dated 26.10.2022 and 09.11.2022 respectively and consequently direct the respondents 2 to 4 and 5 to 7 to severally issue a certificate confirming that no inward transaction related to an amount of Rs.2,03,82,000/- received during the period from 01.04.2016 to 31.03.2018 from Smt. Vidhya Vinodhneethakandam bearing the A/C No.0562001040000008 IFSC No. CORP0000562 in the petitioner's Ac No.1232201000068 in the said Canara Bank, Coimbatore and ODA AC No.109255000072246 and SB Ac No.

10920100102570 in the said Federal Bank, Coimbatore along with respective account statements for the period from 01.04.2016 to 31.03.2018 duly signed by them, to submit the them as evidence in the case reference No.CIT(A), Chennai 18/10280/ 2019-20 DIN.ITBA/APL/F/APL1/2022-23/1043457618(1) dated 16.06.2022 in as per the notice No.ACIT CENTRAL, CIR 1(2) CHE on 26.12.2019 for the assessment year 2016-17, on the file of Commissioner of Income Tax, Appeal, CIT(A), Chennai-18 For Petitioner : Dr.R.

For Respondents For R1 : Mr.Rajesh Vivekananthan, Assistant Solicitor General of India For R2 to 4 : Mr.Rathunathan for M/s.T.S.Gopalan & Co For R5 to 7 : No appearance

ORDER

This writ petition has been filed for direction to respondents 2 to 4 of Canara Bank, Coimbatore and respondents 5 to 7 of Federal Bank, Coimbatore to consider the representations sent by petitioner dated 26.10.2022 and 09.11.2022 respectively and consequently to direct the respondents 2 to 4 and 5 to 7 to severally issue a certificate confirming that no inward transaction related to an amount of Rs.2,03,82,000/- received during the period from 01.04.2016 to 31.03.2018 from Smt. Vidhya Vinodhneethakandam bearing the A/C No.0562001040000008 IFSC No. CORP0000562 in the petitioner's Ac No.1232201000068 in the said Canara Bank, Coimbatore and ODA AC No.109255000072246 and SB Ac No. 10920100102570 in the said Federal Bank, Coimbatore along with respective account statements for the period from 01.04.2016 to 31.03.2018 duly signed by them, to submit the them as evidence in the 3/6

case reference No.CIT(A), Chennai 18/10280/ 2019-20 DIN.ITBA/APL/F/APL1/2022-23/1043457618(1) dated 16.06.2022 in as per the notice No.ACIT CENTRAL, CIR 1(2) CHE on 26.12.2019 for the assessment year 2016-17, on the file of Commissioner of Income Tax, Appeal, CIT(A), Chennai-18.

2.

The learned counsel appearing for respondents 2 to 4 submitted that the representation submitted by the petitioner was already considered and passed orders.

3.

Recording the above submission, this writ petition is closed. There shall be no order as to costs.

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To 1.The Secretary of Finance, Ministry of Finance, Govt.of India, New Delhi 2.The Chief Manager, CANARA Bank, 17/258, A Palakkad Main Road, Gandhi Nagar, Madukkarai, Coimbatore 641 105 3.The Regional Manager, CANARA Bank II Regional Office, Muralis Arcade 2nd Road floor, 194, T.V.Samy Road West, R.S.Puram, Coimbatore 641 002 4.The Managing Director & Chief Executive Officer, CANARA Bank Head Office, 6648, 112, JC Road, PB, Halsurpete, Nagarthpete, Bangaluru, Karnataka 560 001 5.The Assistant Vice President & Branch Head, P.O.Box No.145, MJ Lund Complex, Variety Hall Road, Coimbatore 641 001 6.The Regional Head, The Federal Bank Ltd Coimbatore Regional Office, 1st Floor, P.Box No.545, B.21, Variety Hall Road, Coimbatore 641 001 7.The Chief Executive Officer, Federal Tower, Head Office, Bank Junction, Aluva, Ernakulam District 683 101, Kerala G.K.ILANTHIRAIYAN, J.

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