High Court declined to direct Director Investigation when petitioner was attempting to use the Court as a platform to settle his personal score
ABCAUS Case Law Citation:
ABCAUS 2961 (2019) (05) HC
In the instant case the Petitioner had filed a Writ Petition before the Hon’ble High Court.
The Petitioner had filed a complaint before the Director Income Tax (Investigation) alleging tax evasion/violation of Income Tax rules against his relatives/other person.
The Petitioner had prayed the Hon’ble High Court to instruct the Director (Investigation) to submit a status report on the information on violation of Income Tax rules submitted by the petitioner.
The griebance of the Petitioner was that despite the passage of one year and eight months from the date of submission of information, no action was taken by the Income Tax Department despite all the facts were available on record.
Further, the Petitioner also prayed the Hon’ble High Court to issue a writ of mandamus to complete the enquiry into the information submitted by the Petitioner within a time frame as considered suitable by the Court and if found correct, then take suitable appropriate action.
The Hon’ble High Court opined that the petitioner was attempting to use the High Court as a platform to settle his personal score.
The Hon’ble High Court declined to exercise the jurisdiction under Articles 226 of the Constitution as being not appropriate in the case.
Accordingly, the writ petition was dismissed being devoid of merit.