Devi v. The Director General Of Income Tax Investigation

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.02.2026 Coram The Honourable Mr.Justice C.Saravanan W.P.No.43551 of 2025 D. Devi

...Petitioner

Vs.

1 The Director General of Income Tax Investigation No. 121 MG Road Nungambakakm High Raod Nungambakkam Chennai 600 034.

2 The Commissioner of Income Tax Aayakar Bhawan No.121 MG Road Nungarnbakkam Chennai600 034.

3 The Deputy Commissioner of Income Tax Center Circie1(2) Income Tax Office MG Road Nungambakkam Chennai- 600 034.

4 The Assistant Commissioner of Income Tax Non-Corporate Circle 3(1) MG Road Nungambakkam Chennai600 034.

5 The Assistant Director of Investigation Unit-2 No.108 MG Road Nungambakkam Chennai600 034.

6 The Income Tax Officer Unit2 No.319 MG Road Nungambakkam Chennai600 034. 7 The Income Tax Officer Unit 2 No.322 MG Road Nungambakkam . Chennai600 034. 8 The Additional Director of Income Tax officer Unit 2 MG Road, Nungambakkam Chennai - 600 034. 1/6

9 Dhanraj Kochar No.33 NSC Bose Road Chennai 10 Inder Chand Jain Alias Inder Chand Kochar 11 Ramesh Kumar Kochar 12 Jithesh Kumar Kochar

...Respondents

Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the Respondents 1 to 8 to consider the petitioner's representation dated 1.08.2025 and to initiate a thorough investigation and take appropriate punitive and prosecutorial action against the Respondents 9 to 12 under the provisions of the Income Tax Act 196I within a time frame to be stipulated by this Honble Court. For Petitioner : Mr.K.Gowthaman For Respondents 1 to 8 : Mr.A.N.R.Jayaprathap Junior Standing Counsel Respondent - 10 : Mr.Nithyeash Natraj for M/s.Anirudh A Sriram Order The Petitioner has filed this Writ Petition seeking for issuance of a writ of mandamus to direct the Respondents 1 to 8 to consider the Petitioner's representation dated 01.08.2025 and to initiate a thorough investigation and take appropriate punitive and prosecutorial action against the Respondents 9 to 12 under the provisions of the Income Tax Act 196I (for short, the Act).

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2. I have heard the submissions of the learned counsel for the Petitioner and the learned Junior Standing Counsel for the Respondents 1 to 8 and the learned counsel for the tenth Respondent.

3. It appears that the Petitioner had executed a General Power of Attorney dated 02.11.2026 vide Document No.13194 of 2016 in favour of the tenth Respondent viz., Inder Chand Jain

4. It is the specific case of the Petitioner that on the strength of the aforesaid Power of Attorney, the tenth respondent has executed a Sale Deed dated 26.02.2018 and 19.03.2018 registered vide Document Nos. 1800 of 2018 and 2483 of 2018 in favour of the eleventh Respondent by forging the Petitioner's signature in Form 60.

5. A copy of the Form 60 attached with the Sale Deed dated 26.02.2018 and 19.03.2018 registered vide Document Nos. 1800 of 2018 and 2483 of 2018 have been filed in the Typed-Set of Papers in this Writ Pet 3/6

6. It is submitted by the learned counsel for the Petitioner that the Petitioner has also lodged a Complaint before the Jurisdictional Police Station, pursuant to which, an FIR has been registered in Crime No.18 of 2015 against the tenth Respondent.

7. This Court is of the view that the Writ Petition is liable to be dismissed, as the Petitioner have rightly invoked the jurisdiction of the StatePolice, who has now seized of the issue by registering an FIR in Crime No.18 of 2015 dated 04.07.2025. Therefore, it is for the Petitioner to pursue the same in accordance with law.

8. Accordingly, this Writ Petition stands dismissed with the above liberty. No costs.

10.02.2026 sd Index : yes/no 4/6

To 1 The Director General of Income Tax Investigation No. 121 MG Road Nungambakakm High Raod Nungambakkam Chennai 600 034.

2 The Commissioner of Income Tax Aayakar Bhawan No.121 MG Road Nungarnbakkam Chennai600 034.

3 The Deputy Commissioner of Income Tax Center Circie1(2) Income Tax Office MG Road Nungambakkam Chennai- 600 034.

4 The Assistant Commissioner of Income Tax Non-Corporate Circle 3(1) MG Road Nungambakkam Chennai600 034.

5 The Assistant Director of Investigation Unit-2 No.108 MG Road Nungambakkam Chennai600 034.

6 The Income Tax Officer Unit2 No.319 MG Road Nungambakkam Chennai600 034. 7 The Income Tax Officer Unit 2 No.322 MG Road Nungambakkam . Chennai600 034. 8 The Additional Director of Income Tax officer Unit 2 MG Road, Nungambakkam Chennai - 600 034. 5/6

C.Saravanan,J., sd W.P.No.43551 of 2025 10.02.2026 6/6