Pendyala Ramesh v. 1. Union of lndia

Petition under Anicle 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ (i) direct the Respondents to disclose the amounts of recovered assets and income tax pursuant to the Tax Evasion Petition filed by the Petitioner dated 26-5-2015, ii) declare that the petitioner is eligible to receive a reward as per the lncome Tax lnformants Reward Scheme, 2018 and Grant of Reward to lnformants leading to Recovery of lrrecoverable Taxes, 2015 as per the information provided by the Petitioner pursuant to the Tax Evasion Petition dated 26-5-2015 (ii) declare the action of the Respondents in not releasing the reward to the Petitioner inspite of his persistent representation in pursuance of lncome Tax lnformants Reward Scheme, 2018 as illegal and arbitrary, (iii) and consequently direct the Respondents to grant reward to the Petitioner for the information provided by the Petitioner pursuant to the Tax Evasion Petition dated 26-5-2015 in pursuance to the guidelines for grant of reward of Income Tax lnformants Reward Scheme, 2018 and Grant of Reward to lnformants leading to Recovery of lrrecoverable Taxes, 2015. lA NO: 1 OF 2019 Petition under Section 151 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 Respondents to consider the representation of the petitioner and release the interim reward to the Petitioner in terms of CIause 5.1 of the lncome Tax Informants Reward Scheme, 2018 by duly disclosing the amount of recovered assets based on the Tax Evasion Petition filed by the Petitioner herein dated 26-5-2015. Counsel for the Petitioner: Ms. K.UDAYA SRI Counsel for the Respondent No.1: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 to 6: Ms. B.SAPNA REDDY, SC, REP. Ms. J.SUNITHA, Sr. SC FOR lT DEPT. The Court made the following: ORDER TN THE HIGH COT]RT FOR THE STATE OF TELANCANA AT YDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSIIY ANI) TTIE HONOURABLE SRI JUSTICE SUDDALA CHALAPATI{I ITAO I I I I W.P.No.l5596 of 2019 D'ate: 29.12.2025 Between: Mr.Pendyala Ramesh Union ol'India. rep.by its Principal Secretary, Ministry of Finance (Economic Aflairs), New Delhi and others. And ORDEII, (per Ilon'ble Sri Justice P.Sam Koshy) . Pctitioner . .. Respondcnts Heard Ms.K.Udaya Sri, learned counsel appearing for the petitioner and Ms.B.Sapna Reddy, learned Standing Counsel representing Ms.J.Sunitha, learned Senior Standing Counsel lor lncome Tax Department, tbr respondent Nos.2 to 6 and perused the rccord.

2. The instant is the Writ Petition which has becn filed by the petitioner seeking an appropriate direction from the High Court by way ol Writ ol Mandarnus directing the respondents to consider the claim of the petitioner lbr entitlement ol receiving reward as per the Income Tax Informants Reward Scheme (for short 'rhc Scheme").

3. According to the petitioner, it was based upon thc information that the petitioner had made available with the Department, the Department was able to recover hugc amounl ol 1ax from certain individuals who had acquired illegal assets and evaded tax. After recovery rvas made, the pctitioner has been pursuing rvith thc Department so lar as his claim for the reward under the Scheme since 20I 5 onu,ards. Learned counsel for the petitioner referred to a representation that thc petitioner had made initially on 02.03.2015 and subsequently on I 1.07.2017 and on 04.12.2017. In addition. leamed counsel also referred to the Department lcltcr dated 02.02.201lt (Annexurc P.32), rvherein, the claim petition of thc pctitioner has hcen forri'arded h1 the authorities to thc Higher authorities in the Depa(ment. hut. till datc it has not been processcd and scrutinized. 'lhcrefore. the prcsent rvrit petition rvas filed in the year 2019 and is pending consideration be lirrc this Court.

4. Even todal', u4rerr the mattcr is taken-up. learned counsel for the petitioncr subnrits that thc pctitioncr has not l)ccn madc au,arc olthc outcorre oldccision by the Dcpartment on his rcprcsentation dated I I .07 .2017 and 04.12.2017, all which is also refcmcd to in thc letter b1,thc lncomc Tax Departrnent datcd 02.02.2018.

5. Given the fact that the pctitioner's rcprcsentation has been forwarded by the concemed income 'l'ax of ficcr to the Principal Director of Income Tax (lnv.), Hldcrabad. \,idc lcttcr datcd 02.01.1018 and no fu(her decision has been taken on the samc, rvc arc ol'thc considcrcd opinion that no lruitful purpose would be servcd in keepirrg the Writ I)ctition pcnding rathcr than ends ofjustice would met. if, the Writ Pctition is disposcd of directing the Income Tax Department. parlicularly. thr' Principal Director of lncomc 'l'ax (tnv.), Hyderabad, to consider and decide thc claim of'the petitioncr u,hich stood forwarded by the Income Tax Officer (H.Qrs) ('fech.). Office of the Principal Chief Commissioner ol Income Tax. Andhra Pradesh and Telangana. dated 02.02.2018- Let the petitioner also I 7 in terms of the correspondcnce made by Incomc 'l-ax Officer, dated 02.02.2018 approach the Principal Director of Income Tax (lnv.), Hyderabad, in respect of his claim who in tum shall decide his claim strictly in accordance with the Scheme that was prevailing on the date when the petitioner is said to have lorwardcd the necessary inlbrmation, based upon which, according to the petitioner there were huge rccoveries made by the Income Tax Department.

6. Let a copy olthe order passed by this Bench in the present Writ Petition be made available by thc petitioner along with his claim petitions to the Principal Director ol Income Tax (lnv.), Hyderabad, within a period of fourteen days. [-et appropriate stcps be taken by the Principal Director of [ncome Tax (lnv.), Hyderabad, within the outer limit of thrcc months thereafter.

7. Accordingly. thc Writ Pctition stands disposed of. There shall be no order as to costs. Pending miscellancous applications, if any, shall stand closed. //TRUE COPY// SD/.K.MADHAVI ASSISTANT REGISTRAR ./' L7 SECTION OFFICER The Prl Secretary, [Iinistry of Finance (Economic Affairs), New Delhi, Union of India. To, 1 t

2. The Chief Commissioner-ll, Income Tax Dept, Aayakar Bhavan, Hyderabad 3. The Commissioner - ll, lncome Tax Dept., Aayakar Bhavan, Hyderabad 4. The Addl. Commissioner, lncome Tax Dept., Karimnagar Range, Aayakar Bhavan, Karimnagar

5. The Joint Commissioner, lncome Tax Dept., Karimnagar Range, Karimnagar. 6. The lncome Tax Officer, Ward-4, Aayakar Bhavan, Karimnagar. 7. The Principal Director of lncome Tax (lnv.), Hyderabad. 8. One CC to Ms. K UDAYA SRl, Advocate [OPUCI 9. One CC to Ms. J SUNITHA, Sr. SC FOR lT DEPT [OPUC] 10.One CC toSRl N.BHUJANGA RAO, DEPUTY SOL|C|TOR GENERAL OF lNDIA, High Court for the State of Telangana at Hyderabad [OPUC] .l

1. Two CD Copies BSR PIVK I I HIGH COURT DATED: 2911212025 ORDER WP.No.15596 of 2019 THE s t o C) l(4, \ 0 s (1 !- I ,!W:yd DISPOS!NG OF THE WRIT PETITION. WITHOUT COSTS @ e6 g\ I \