Jayapradha v. The Income-tax Officer, Central Circle XV, Chennai / The Deputy Commissioner of Income-tax, Films Circle, Chennai / The Commissioner of Income-tax, Tamil Nadu IV, Chennai/ The Chief CIT, Chennai
|The Income-tax Officer, Central Circle XV, Chennai / The Deputy Commissioner of Income-tax, Films Circle, Chennai / The Commissioner of Income-tax, Tamil Nadu IV, Chennai/ The Chief CIT, Chennai
|HIGH COURT OF MADRAS
|Date of Order
|abuse of process • interest payable • tax payable • set off • refund
|14684 of 2011 by the 1st respondent in EOCC No.182 of 1985 to 186 of 1985 and EOCC No.816 of 1985 on the file of the Additional Chief Metropolitan Magistrate Court Chennai or direct the respondents herein to set off the amount of Rs.49,77,210/- paid as compounding fee along with interest in respect of future income tax payable by the petitioner. 14684 of 2011 the said sum of Rs.49,77,210/- in respect of future income tax payable by the petitioner. 3.Upon notice, the respondents filed a detailed counter affidavit inter alia stating that the conduct of the petitioner has to be viewed very seriously in invoking the writ jurisdiction of this Court especially after the observation of the Division Bench that it was a clear case of abuse of process of court and in view of levying a cost of Rs.25,000/- in W.A.No. 523 of 2003 and also in the light of the dismissal of the petitioner's Special Leave Petition by the Supreme Court; the present writ petition is filed by the petitioner with an intention to prevent the collection of huge arrears of tax, penalty and interest payable by her for various assessment years both under the Income Tax Act and Wealth Tax Act; and the petitioner has remitted only Rs.2 lakhs for various assessment years during the pendency of these proceedings. The respondents prayed for dismissal of this writ petition. The petitioner is granted liberty to agitate her claims, if any, before the authority concerned in the manner known to law. Connected miscellaneous petition is closed.