Appellant’s wife filed a civil suit in respect of a property against one  P.M. Elavarasan  and   P.M. Elavarasan   also filed cross suit, wherein parties had been examined and suits had been transferred to Civil Judge, Chennai  Subsequently, suit property was sold by ‘ P.M. Elavarasan. Appellant sent a representation along with copies of sale deeds to concerned Assessing Officer for necessary legal action to be initiated against P.M. Elavarasan. Thereafter appellant filed a writ petition seeking a mandamus directing ITO to initiate action on P.M. Elavarasan    on his representation dated 1-9-2021 Appellant also claimed that P.M. Elavarasan      had purchased a house site for Rs. 25 lakhs and sold same for Rs. 125 lakhs but did not pay any capital gain tax on said transaction. Single Judge of High Court dismissed petition and also imposed cost on ground that neither appellant’s wife nor P.M. Elavarasan      had been made a party. It was noted that appellant could not rely on section 120 of Indian Evidence Act, 1872 to justify in filing writ petition. It was held  that only in a proceeding initiated before a Court of law or any authority, appellant could appear and depose evidence on behalf of his wife but writ petition could not have been filed by him as a witness of his wife and it was for appellant’s wife to have filed writ petition after impleading proper and necessary parties. Writ appeal filed by appellant was dismissed. Cost imposed on appellant was  expunged considering fact that appellant’s wife might have a case against P.M. Elavarasan.  Cost of Rs.50000 was expunged.