Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 276 - HC - Income TaxTax Evasion Petition - Black Money (Undisclosed Foreign Income and Assets) - petition has been filed u/s 482 Cr.P.C. seeking setting aside the order passed by learned ACMM (Spl. Acts), Central District, Tis Hazari Courts, Delhi - status report regarding the status of complaint of Applicant and investigation, if any, carried out on complaint of Applicant be called, in the interest of justice - HELD THAT:- ACMM has usurped the inherent jurisdiction of this Court which is impermissible under the law. Moreover, in cases pertaining to Tax evasion petitions like the present case, this Court also exercises its powers sparingly and it is a well-settled principle that only the broad outcome of the Tax evasion petition may be communicated to the complainant, that too upon culmination of the investigation. The Income Tax Department has a specific framework of investigations dealing with the TEPs and information in respect of the investigation carried out by the office of Directorate General of Income Tax (Investigation) is not required to be intimated to the complainant as the said office is even outside the purview of the RTI Act, 2005. Providing information regarding an ongoing investigation to its informer is not only inappropriate, but also injurious to the ongoing investigation. Without observing much in the present petition, since the application filed by respondent no.1 before the learned ACMM was without the provisions of either Cr.P.C. or Income Tax Act which is bad in law. Moreover, the orders passed in such versions by learned Judge are also illegal, perverse and without jurisdiction.
|