P. Deivendran vs The Commissioner of Income Tax and Others

R. Mahadevan, J—This writ petition has been filed seeking a writ of Mandamus to direct the first respondent to dispose of the revision petition filed by the petitioner dated 02.03.2015, within the time stipulated by this Court.

Heard both sides.

The grievance of the petitioner is that though the revision petition has been filed by the petitioner as early as on 02.03.2015, the first respondent has not taken the same for hearing and hence, the present writ petition.

The learned Counsel for the petitioner submitted that it would be suffice, if the revision petition filed by the petitioner is disposed of, by the first respondent as per law within a time frame fixed by this Court.

Whereas the learned Counsel for the respondents, placing reliance on the counter affidavit filed by the first respondent, contended that the petitioner has not brought to the knowledge of the authority concerned about the filing of the revision and pendency of the said revision is not a bar for the Assessing Officer to initiate recovery proceedings and hence, prayed for the dismissal of the writ petition.

Considering the limited scope of the relief sought for by the petitioner, this Court, without going into the merits of the petitioner''s claim, directs the authority concerned, namely, the Commissioner of Income Tax - I, Madurai, to take up the revision petition filed by the petitioner for hearing and dispose of the same on merits and in accordance with law, after affording due opportunity of hearing to the petitioner, within a period of four months from the date of receipt of a copy of this order. Till the disposal of the said revision, no recovery proceedings shall be initiated by the respondents as against the petitioner.

With the above directions, this writ petition stands disposed of. Consequently, the connected miscellaneous petition is closed. No costs.