JUDGMENT :

Jayant Banerji, JJ.

1. Heard Shri Shakeel Ahmad, learned counsel for the petitioner and Shri Gaurav Mahajan, learned counsel for the Income Tax Department.

2. This writ petition has been filed praying for the following relief:

"I. Issue a writ order or direction in the nature of certiorari quashing the show cause notice dated 16.11.2021 (Annexure No. 4) issued by respondent no. 2 and direct the respondent no. 2 to compound the case of the Petitioner.

II. Issue a writ order or direction in the nature of mandamus directing the respondent no. 2 to compound the case of the Petitioner."

3. Briefly stated facts of the present case are that a criminal case no. 193 of 2000 (Union of India Vs. M/S G.P. Engineering Works Mirzapur and three others) was filed in the Court of Special C.J.M., Varanasi under Section 276C(1) read with Section 277 and 278B of the Income Tax Act, 1961 against the petitioner on 29.3.2000 praying that the accused opposite parties may be summoned, tried and punished in accordance with law.

4. The petitioner filed an application for compounding of the offences which was received in the Office of the Chief Commissioner, Income Tax on 23.4.2021. The Chief Commission