2021 (1) TMI 327

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.....   O R D E R [VIA VIDEO CONFERENCING] 1. The petitioner seeks mandamus to the respondents (i) Directorate of Income Tax Investigation; and, (ii) Member Investigation, Central Board of Direct Taxes, to conduct an investigation in a time bound manner in pursuance to the Tax Evasion Petition (TEP) dated 20th June, 2020 and Benami Transaction Tax Evasion Petition dated 18th March, 2020 lodged b .....

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..... uided by self-gain or for gain of any other person/institution/body and that there is no motive other than of public interest. Rather, the petitioner in the petition has expressly pleaded that his father-in-law, Late Shri Jagdish Prasad Agarwal, was a partner in M/s JPA and M/s Vijay Automobiles against whom complaints of tax evasion have been made and that the other partners of the said M/s JPA a .....

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..... omplaints of income tax evasion to be made and which can obviously be made only by insiders who have fallen apart from the entity/person earlier indulging in tax evasion, but the petitioner, though referring to the same, has not filed any copy of the said scheme and has not shown any provision under which the petitioner, besides lodging a complaint or furnishing information, has a right to activat .....

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