Kolaventi Prem Kumar V. Union of India

WP/31912/2023

AI Insights

The case involves a writ petition filed by Kolaventi Prem Kumar against the Union of India, the Income Tax Commissioner, and two private individuals, K. Narsaiah and Mrs. K. Narsaiah. The petitioner sought a mandamus order for the Enforcement Directorate and the Income Tax Department to investigate and take action against the respondents for alleged money laundering and accumulation of unaccounted black money. The High Court, after hearing the arguments and reviewing the materials, concluded that the petitioner did not demonstrate any personal grievance or infringement of rights that would warrant the court's intervention under Article 226. The court emphasized that such petitions should not be used to seek action against others without a direct personal stake or grievance.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 739621 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 02-01-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: B MUKHARJEE; J V PRASAD
• Assessee Lawyers: M S SIDDIQUI
• Keywords: Black money; Investigation; Mandamus; Money laundering; Writ petition; Illegal Income
• Section: 151 CPC; 17 R/w. Section 151 CPC

Judgement Text

"[ 337s I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAO (Special Original Jurisdiction) TUESDAY, THE SECOND DAY OF JANUARY T ('O THOUSAND AND TWENW FOUR PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY ANO THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 31912 OF 2023 Between: AND Kolaventi Prem Kumar, S/o. K. Mohan Rao, Aged about. 45 years, Occ. Private Employee, Rl/o. H. No. 1-10-88, Street No. 6 JJ Nagar, Temple Alwal, secunderabad- 500010 ...pETraoNER '1. Union of lndia, Represented by Principal Secretary D€partment of Financial Services Ministry of Finanace 3rd Floor Jeevan Building, SansadMarg New Delhi - 110001 2. lncome Tax Commisioner, Government of lndia, Ministry of Finance, lncome Tax Department, AayakarBhavan, Annexe, Bahseerbagh, Hyderabad- 500001. 3. K.Narsaiah, S/o. K. Odelu (kamsani), aged about 60 years, Occ. Business, Rh). H. No. 10-89/2, JJ Nalar Colony, tane No. 5, Temple Alwal, Near Bhatia Bakery, Hyderabad-50001 0. 4. Mrs K. Saioia, Wo. K. Narsaiah (Kamsani), aged about 38 years, Occ. House Wife, Rl/o. H. No. tO-Ag/2, JJ Nagar Colony, Lane No. s,Temple Alwal' Near Bhatia Bakery, Hyderabad-500010. ...REspoNDENrs Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed th€rewith, the High Court may be pleased to issue an appropriate Writ, Order, or Direction, more particularly one in the nature of Order of Mandamus , directing the Enforcement Directorate, Respondent No 2, to investigate into the matter with my representation letter dated 171O3t2023 made to it in regard with money laundering/discrepancy , illegal source of income involving black money and illicit , unactounted source of gathering money pertaining to respondents 3 and 4 and dispose off the same represenlation lA NO: 1 OF 2023 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 take the petitioner representation dated 1710312o23 into consideration and to direct the 7 lncome Tax Department to investigate into the matter and pending disposal disposal of the above writ petition lA NO: 2 OF 2023 petition under Order Vl Rule 17 R/w. Section 1S.l CpC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preas ed to permit the petitioner herein to amend Main prayer in the W.P.No. 3191;t OF 2023 as follows : \"For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble court nay be preased to issue an appropriate writ, order, or Direction, more particurariy one in the nature of order of Mandamus , directing the TNC.ME TAX department Respondent No 2, to investigate into the matter with my representation letter dated 17.03.2023 made to it in regard with money laundering/dlscrepancy , illegal source of income involving black money and illicit , unaccounted srurce of gathering money pertaining to respondents 3 and 4 and dispose off the same representation and to pass such other order or orders as this Hon'bre court rray deems fit and proper in the circumstances of the case,, rnstead rrf preased to issue an appropriate writ, order or direction more particularly on in the nalure of Order of mandamus, directing the Enforcement Directorale' res:ondent No 2, to investigate into the matter with my representation letter dated 171312023 made to it in regard with money laundering/discrepancy, illegal source o1 income involving black money and illicit, unaccounted source of gathering money pertaining to respondent 3 and 4 and dispose off the same representation and to pass such other order or orders Counset for the petitioner: SRI M. S. ANWAR StDDteUl Counsel for Resipondent No. 1: Mr. B.MUKHARJEE for d:13fl\"1i5A[?.^isillfiT^ Counsel for Respondent No. 2: SRI J. V. PRASAD, SENIOR SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER '-a- THE HON'BLE SRI JUSTICE P.SAM KOSI{Y AND THE HON'BLE SRI .IUSTICE N.TUKARAMJT W.P. No. 319L2 of 2023 ORDER: per ao n'ble Sri JLtstiie P.SAM KOSITi . Heard Mr.M.S.Anwar Siddiqui, learned counsel for the petitioner, Mr.B.Mukha-rjee, learned counsel appearing on behalf of Mr.Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No. 1 and Mr.J,V.Prasad, learned Senior Standing Counsel for respondent No.2. Perused the material available on record. 2. The instant writ petition is frled seeking for the following relief: \"To issue an appropriate Writ Order or Direction more particularly one in the nature of Order of Mandamus directing the Enforcement Directorate Respondent No 2 to investigate into the matter with my representation letter dated 17/03/2023 made to it in regard with money laundering/discrepancy illegal source of income involving black monqt and illicit unaccounted source of gathering money pertaining to respondents 3 and 4 and dispose of the same representation and to pass such other orders as this Court may deemfit and proper'1 3. From the plain reading of the relief clause in the writ petition itself, it is clearly indicating that the present writ petition which has been Iiled by the petitioner seeking for some direction to the i l i l I 2 Income Tirx Department/ Enforcement Directorate, for initiating proper invr:stigation proceedings against respondent Nos.3 and 4. 4. The aforesaid facts and relief sought for would clearly also reveal that there is as such no relief sought for by the petitioner or any grievance of the petitioner or any right of the petitioner which stands inlringed on the part of the respondents. It is a settled position cf law that for the invocation of the extraordinary jurisdictiorr of this Court under Article 226 of the Constitution of India, it is necessarSr to show that there is an action or inaction on the part o[ the respondents or any of the rights of the petitioner conferred rvhich stands adversely affected or stands infringed. The relief sought for in the present writ petition seems to be in the nature of 1>ublic interest litigation by the petitioner wanting for an appropriat: action of' the respondent Nos.l and 2 against responden - Nos.3 and 4 which in the opinion of this Court would not be the matter which could be seized under the writ petition particularl g under the Tax roster. 5. The writ petition thus deserves to be and is accordingly rejected. Nonetheless, the right of the petitioner stands reserved to avail statu:ory remedies available under law. No order as to costs. 3 6 Consequently, miscellaneoqs petitions pending, if any, shall stand closed. //TRUE COPY// To, MBC GJP SD/. P.Ch. NAGABHUSHAMBA ASSISTANT REGISTRAR a- /' ET SECTION OFFICER 1. One CC to Sri M S Anwar Siddiqui Advocate IOPUC] 2. O;; CC io $ri Gadi praveen Kumar, Deputy Solicitoi General of lndia [OPUC] S. One CC to Sri A. Kranthi Kumar Reddy, Advocate(OPUC) 4. Tnlo CD Copies ;7 HIGH COURT DATED: 0210112024 nq'l,l Ft,j 4 2 q J o ,J ORDER I * .o l)::.- -, -',^. r WP.No.31912 of 2023 REJECTING THE WRIT PETITION WTHOUT COSTS 4 A b >< "