High Court · 2025

3. Ashok Kumar Agarwal, S/o Late HariKis 4. Anand Kumar Agarwal, S/o Late HariKis 5. Atul Kumar Agarwal, S/o Late HariKisha 6. Smt. Neeta Agarwal, Wo Late Ajay Ku All R/o 1-5-6/33, Sri Krishna Colony, IVI Petitioner Nos.2 to 6 added as per o oI 2021. ershad (Died per Lrs) han Aganrual, Aged about 80 Years, an Agarwal, Aged about 62 Years an Agarwal, Aged about 58 Years Agarwal, Aged about 54 Years r Agarwal, Aged about 52 Years heerabad, Hyderabad. ers dated 19.08.2024 Vide IA.No. 1 ...PETITIONERS AND 1 2 J, Union of lndia, rep. by its Secretary, Mini try of Finance, New Delhi. Chief Commissioner of lncome Tax, Hyd Director General of Income Tax (ln Hyderabad rabad=-ll, Masab Tank, Hyderabad ), Ayakar Bhavan, Basheerbagh,

4. Chief Commissioner of lncome Tax, C Chennai-600034 ennai, 121 , Mahatma Gandhi Road, 6 7

5. Director General of lncome Tax (lnv), C eonai, 121, Mahatma Gandhi Road, Chennai-600034 B.Rama Devi, Wo. Late Vijaikar, aged about 40 years, R/o. 201, Fortune Enclave, Opp. More Super Market, Dilsu hnagar, Hyderabad-500025 G.Krishna Reddy, S/o. Not known to Street, Anna Nagar, Chennai-600102 etitioner, aged major, R/o. H-6, 2nd B. Dy. Commissioner of lncome Tax, Ra Guards, Hyderabad. ge 9(1), lncome Tax Towers, A.C --7 R8 is impleaded as per Court Order dt28-'l'1.2012 in WPMP.No.45453I12 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass appropriate writ order or direction particualrly writ of mandamus declaring the inaction of respondent Nos.1 to 5 upon representations of petitioner and consequential non-payment of reward in terms of Guidelines for Grant of Rewards to lnformants 2007 issued by Ministry of Finance, Department of Revenue (Central Board of Director Taxes) as illegal, arbitrary, violative of provisions of lncome Tax Act Money Laundering Act and contrary to the above guide lines and the action of the Respondent No.2 to 5 in failing to collect tax/Capital Gains Tax even in respect of sale deed No.2059/2013 dt. 24.12.2012 & Sale Deed No.2060/2013 dt. 24.12 2012 and issue a consequential direction directing the respondents to take appropriate action on the representations of the petitioner including payment of reward amount. Neat copy filed by the counsel vide USR.No.77404125 dt.3OlO712025 l.A. NO: 1 OF 2011(WPMP. NO:32695 OF 20111 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondent Nos.1 to 5 to work out the reward amount payable to the petitioner in terms of Guidelines for Grant of Rewards to lnformants 2007 issued by Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes) pending disposal of W.P.No. of 2011. Counsel for the Petitioners: SRI GRANDHI SRIKANTH, REP. FOR SRI J.PRABHAKAR, Sr. COUNSEL Counsel for the Respondent No.1: ADDL. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 to 5 & 8: SRI K.SUDHAKAR REDDY, Sr. SC FOR INCOME TAX The Court made the following: ORDER TI{E HONOURABLE SRI JU AND THE I{ONOURABLE SRIJU NANDIKO TTCII P.SAM KOSHY TICE NARSING RAO DA W.P.No.26497 F 20ll OIf DER (pcr llon hle Sri .lusric'c l'.Sam oshy) lleard Mr. Grandhi Srikar.rth, earned counsel representing Mr'. J.Prabhakar. leamed Senior Co nsel for the petitioners and Mr. K.Sudhakar lteddy, learned Seni r Standing Counsel for the Incorle -l'ax Deparlment for responde t No.8. Perused the record

2. The preser-rt writ petition has been filed seel<ing for the following lctief "lt rs, therefore, prayed may be pleased to pass or direction, particularly writ the tnaction of responde representations of petttioner hat this Hon'ble Court ppropriate writ, order f lVlandamus declaring t Nos.1 to 5 upon nd consequential non- payment of reward in terms f Guidelines For Grant Of Rewards to lnformants, 007 issued by tvlinistry of Finance, Department of . of Director Taxes) as illega provisrons of Income Tax Act, venue (Central Board , arbitrary, violattve gf I\/oney Laundering Act and contrary to the above uidelines and ,ssue a consequential direction direc rng the respondents to take appropriate action on th representations of the petitioner including payment of reward amount and 2 pass such further or other orders as this Hon ble Court deems just and proper."

3. The plain leading of the prayer clause rvould r.e veal that tl.re substantive relief that the petitioner. wants was actiolt on the part of the respondents in not taking a decision on the rc.pre sclt tatiorl tllat the peLitionel is calling lbr grant of reward lbr har ing supplied certain material infbrmation to the department. fhe clcpartrnent, it seems, till date not taken any decision on the saicl r.epr.cseut..tion.

4. Considering the lact tbat the application o1. thc petitioner. is still pending <;r at Ie ast the petitioner has not L-rccn in lbr.nted about an1, decision on his application if any, rve do not think it prol)er to keep the writ petition pending an1, firrther.

5. Without exprcssing anr. opinion ori the mcrits ol pelitioncr..s entitlernent a,d also on the rne'its of his applicati.. that lre has filed, tlie writ petition, ar this juncture, is disposed of directing respondent Nos. 1 to 5 to process tl.re application, il any, ol tl.rc petitioner, if ir is pending and i,for,r the petitio,e r o, thc outcor)re ol the decision that thc respondcnts shall takc tn thc said represcntatio, at the carliest. pretcrabl-v rvithin a pcr.i.tl ol- lirLrr. --,' weeks from the date of receipt of a cop of this order. There shall be no order as to costs. Consequently, miscellaneous petit ons pending, ifany, shall stand closed To, //TRUE COP SD/-M. OSMAN ALI BAIG A SISTANT REGISTRAR SECTION OFFICER

1. The Secretary, Ministry of Finance, New 2. The Chief Commissioner of lncome Hyderabad thi, on of lndia x Hyderabad=-ll, Masab Tank,

3. The Director General of lncome Tax (ln Hyderabad ), Ayakar Bhavan, Basheerbagh,

4. The Chief Commissioner of lncome Ta Road, Chennai-600034

5. The Director General of lncome Tax (ln Road, Chennai-600034

6. The Dy. Commissioner of lncome Tax, Ra Guards, Hyderabad

7. One CC to SRI J.PRABHAKAR. Advocate S One CC to SRI K SUDHAKAR REDDY, Sr 9. One CC to ADDL SOLICITOR GENERAL of Telangana at Hyderabad [OPUC]

10. I wo CD Copres Chennai, 121, Mahatma Gandhi , Chennai, '12'l , Mahatma Gandhi ge 9(1), lncome Tax Towers, A.C OPUC] SC FOR INCOME TAX [OPUC] OF lNDlA, High Court for the State BSR BS $ I HIGH COURT DATED:16 tO71ZO2S ORDER WP.No.2649t ot 2011 r.o 4r..1rS L .12 AUE 025 2 2t, .,,., DISPOSING OF THE WRIT PETITION, WITHOUT COSTS gc{ 4