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of <h1>Compounding petition under Income Tax Act results in closure of writ petitions</h1> <h3>Smt. M. Parvathi and others Versus The Income Tax Officer</h3> Smt. M. Parvathi and others Versus The Income Tax Officer - TMI Issues involved:1. Writ of Certiorari to quash proceedings in EOCC No.52/972. Reconstruction of petition and affidavit in W.P.No.6779 of 19973. Appeal against the order in W.P.No.7130 of 19974. Direction to dispose of compounding petition5. Stay of proceedings in EOCC No.52/19976. Compounding of the offence under section 279(2) of the Income Tax Act, 19617. Withdrawal of the complaint in EOCC No.52 of 1997Analysis:1. The petitioner filed Writ Petitions seeking a Writ of Certiorari to quash the proceedings in EOCC No.52/97. The court noted that the main writ petitions and affidavits were not available on record but had been reconstructed as per previous orders. Both sides consented to a common order being passed based on the available papers.2. An appeal was made against the order in W.P.No.7130 of 1997, which had been allowed previously but was set aside by a Division Bench. The matter was remitted for fresh consideration, allowing both parties to present their arguments fully.3. A direction was given to the Chief Commissioner of Income Tax to dispose of a compounding petition filed by the petitioner within a specified timeframe. An interim stay was granted on further proceedings related to EOCC No.52/1997 for six months.4. The offence in EOCC No.52 of 1997 was compounded under section 279(2) of the Income Tax Act, 1961, by the Chief Commissioner of Income Tax. The respondents were permitted to take steps for withdrawal of the complaint in light of this development.5. Due to the compounding of the offence, the relief sought in the writ petition became infructuous. The court allowed the respondents to withdraw the complaint in EOCC No.52 of 1997 as per the order under Section 279(2) of the Income Tax Act, 1961. The writ petition was closed as infructuous, and the interim order for stay was vacated.6. Following the submissions made by the petitioner's counsel, the writ petitions were closed, allowing the respondents to withdraw the complaint in EOCC No.52 of 1997. Any connected miscellaneous petitions were also closed accordingly.
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