Income Tax

High Court declined to direct Director Inv. as petitioner was trying to settle personal score

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.

Download Full Judgment Click Here >>

Share

Recent Posts

  • Income Tax

AO is under an obligation to assign reasons for rejecting explanation of the assessee

AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…

9 hours ago
  • Excise/Custom

CBIC issues SoP for clearance of imported goods through Foreign Post Offices

CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025.  Standard Operating Procedure…

10 hours ago
  • civil-law

Sale deed executed with full knowledge of only part consideration paid, not void – SC

Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…

18 hours ago
  • Income Tax

No fault in serving notice to last known address when PAN data was not updated – ITAT

No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in…

19 hours ago
  • Income Tax

Investment by firm through capital introduced by partners cannot be treated as unexplained

Investment made by firm through capital introduced by partners cannot be treated as unexplained investment in the hands of the…

2 days ago
  • ICAI

Hosting of Multipurpose Empanelment Form (MEF) – 2026-27. Last date to apply : 29.08.2026

Multipurpose Empanelment Form (MEF)- 2026-27 is hosted - Last date for submission is 29.08.2026 ICAI has hosted the Multipurpose Empanelment…

2 days ago