N.Srinivasan v. The Chief Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No. 43219 of 2025 and WMP.No. 48394 of 2025 N. Srinivasan

...Petitioner

Vs.

1. The Chief Commissioner Income Tax Office Race Course Road, Coimbatore

2. The Tax Recovery Officer Income Tax Department Office Coimbatore

3. The Principal Commissioner of Income Tax -1 Coimbatore.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India (a) for issuance of a Writ of Certiorarified Mandamus for a direction to nd respondent made in Proceedings in Certificate call for the records of the 2 No.20/NCR-2/P.98/2017-18/TRO-1/CBE dated 12.03.2025 and proceeding in letter No.ITBA/COM/F/17/2024-25/1074412464(1) dated 12.03.2025 and quash the same as illegal, the same to an extent of interest and penalty amount of Rs.44,66,055/- and Page No. 1 of 6

(b) for issuance of a Writ of Mandamus for a direction directing the respondents 1 and 2 to consider the representation of the petitioner dated 07.04.2025 to reduce interest and penalty amount and release attachment properties to settle the tax which is situated at SF.No.362/2B, SF.No.294/1 at Goundampalayam Village, Coimbatore.

For Petitioner : Mr.N.Umapathi For Respondent : Mrs.M.Sheela Senior Standing Counsel Mr.H. Siddharth Junior Standing Counsel

ORDER

Mrs.M.Sheela, learned Senior Standing Counsel takes notice for the Respondents.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Standing Counsel for the Respondents.

3. Learned counsel for the petitioner fairly concedes that although the petitioner has sought for a wider relief, the petitioner will be satisfied if the Page No. 2 of 6

petitioner's application dated 07.04.2025 for waiver of interest under Section 220 (2) of the Income Tax Act, 1961 is considered and disposed of on merits.

4. Learned counsel for the petitioner submits that the aforesaid application has also been forwarded to the first respondent, to the Principal Commissioner of Income Tax Act-1, Coimbatore. Since the petitioner has not made the Principal Commissioner of Income Tax Act-1, Coimbatore to whom nd respondent has forwarded the the jurisdictional assessing officer, namely the 2 aforesaid application, the Principal Commissioner of Income Tax -1 rd respondent in this writ petition.

Coimbatore, is suo-mottu impleaded as the 3 rd respondent Principal Commissioner of Income Tax -1 Coimbatore, The 3 impleaded by this order, is directed to consider the aforesaid application of the petitioner dated 07.04.2025 on merits as expeditiously as possible.

5. The representation of the petitioner dated 07.04.2025 is directed to be disposed of within a period of four weeks from today. Pending such exercise, all further coercive steps shall be kept in abeyance. Page No. 3 of 6

6. Needless to state, before passing any such order, the Respondent shall rd respondent before give due notice to the Petitioner and shall be heard by the 3 passing of the final order.

7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 17.11.2025 gv Page No. 4 of 6

To:

1. The Chief Commissioner Income Tax Office Race Course Road, Coimbatore

2. The Tax Recovery Officer Income Tax Department Office Coimbatore C.SARAVANAN, J.

gv Page No. 5 of 6

W.P.No. 43219 of 2025 and WMP.No. 48394 of 2025 17.11.2025 Page No. 6 of 6