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2017 (12) TMI 1130 - HC - Income TaxInvestigation by Tax Recovery Officer - Held that:- Tax Recovery Officer has failed to understand the scope of the provisions of rule 11 of the Second Schedule to the Act, in observing that the matter involved complicated issues and referring the matter for the opinion of the learned standing counsel instead of confining the inquiry to the extent provided under rule 11. Besides, what the Tax Recovery Officer has failed to appreciate is that powers under rule 11 of the Second Schedule to the Act are vested in him and he is required to exercise the same in accordance with the said rule and cannot abdicate his powers in favour of anyone. In the present case, the Tax Recovery Officer, instead of independently exercising powers under rule 11 of the Second Schedule, has abdicated his powers by placing reliance upon the opinion of the learned senior standing counsel and basing his order thereon. Evidently therefore, the Tax Recovery Officer has failed to exercise the jurisdiction vested in him. Under the circumstances, the writ petition under Article 226 of the Constitution of India would be maintainable before this court. In the light of the above discussion, the impugned order dated 3.3.2016 passed by the third respondent Tax Recovery Officer cannot be sustained. The petition, therefore, succeeds and is, accordingly, allowed.
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