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2017 (8) TMI 569

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..... iled an application under Section 138 (b) of the Income Tax Act, dated 21.03.2016. This application is stated to have been sent by sped post and shown to have been received by the office of the third respondent on 22.03.2016 vide postal Acknowledgment card. Thus, considering the limited relief sought for by the petitioner and without going into the allegations made by the petitioner against tho .....

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..... nana, learned Senior Panel Counsel appearing for the respondents. 2. The relief sought for by the petitioner in this writ petition appears to be an innocuous relief to direct the respondents 1 to 4 to consider the petitioner's application filed under Section 138 (1) (b) of the Income Tax Act, 1961, within the time frame. 3. The petitioner's grievance appears to be with regard to func .....

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..... Tax Department on an application stated to have been submitted by the petitioner under Section 138 (1) (b) of the Income Tax Act. 4. The petitioner has also sought for certain information under Right to Information Act and he has pursued the remedy available under the said Act and preferred an appeal. Prior to that the petitioner filed a writ petition before this Court in W.P.No.26322 of 2015 f .....

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..... o the subjective satisfaction that the information sought for, is in public interest. The reply given by the Income Tax Office is to the following fact: The provisions of 138 (b) stipulate that the person seeking information relating to an assessee should make an application to the prescribed authority mentioned in Section 138 (b) of Income Tax Act, 1961, in the prescribed Form (Form No.46). .....

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