N. Nageswari Vs Principal Chief Commissioner of Income (Madras High Court)
Petitioner filed a writ petition seeking a direction to the Income-tax Department authorities – particularly the Chief Commissioner, Additional Director, & Assistant Director of Investigation (Coimbatore & Salem)- to act on her representation dated 20.10.2014 and the reminder dated 12.04.2025. Her grievance was that despite repeated follow-ups, her representation had remained unattended for more than a decade, compelling her to approach the High Court for a writ of mandamus.
Submissions
- Petitioner argued that the representation, pending since 2014, required immediate consideration as it related to departmental actions impacting the petitioner’s rights.
- Revenue gave an undertaking that the petitioner’s representation would be considered & disposed of on merits.
Court’s Decision
Justice C. Saravanan, noting the limited nature of the relief sought, disposed of the petition at the admission stage itself without calling for a counter-affidavit.
The Court recorded the Revenue’s undertaking and directed that the petitioner’s representation dated 20.10.2014 shall be considered & disposed of on merits and in accordance with law within six weeks from the date of receipt of this order, after granting a personal hearing to the petitioner.
Key Takeaway
The Court reaffirmed that long-pending representations before tax authorities cannot be kept in limbo indefinitely, and once the Department acknowledges pendency, it is duty-bound to decide them expeditiously in a time-bound manner.
