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2016 (7) TMI 1630

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..... ecessarily be at the instance of the writ petitioner. Even an enemy, could provide the trigger point for an investigation. If a mandamus is sought from a Court, the Court would certainly reject a prayer of this nature made by a person, who camouflages a private cause under the garb of a public cause - But once the official respondents have taken cognizance and initiated some action, the same cannot be prevented even if we condemn the action of the writ petitioners. Therefore, we do not wish to get into the details of the litigation as between the petitioner and the contesting respondents. In view of the statement made on oath by the Principal Director of Income Tax (Investigation), no orders are necessary in these writ petitions - Pet .....

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..... or of Income Tax (Investigation) has come up with a counter affidavit both on his own behalf and on behalf of the respondents 1 and 3. In para 2 of the counter affidavit, he has stated as follows: 2. In reply to the averments made in the writ affidavit in so far as they relate to these respondents, it is submitted that the complaint filed by the petitioner is in the form of Tax Evasion Petition which is being dealt with as per the procedure for dealing with such petitions by the Department. The Tax Evasion Petition filed by the petitioner was received from the Central Board of Direct Taxes (CBDT) in the month of May 2016 and the same is under the process of confidential investigation which cannot be divulged at any point of time to the .....

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..... ) has come up with the counter affidavit, indicating that some investigation is in progress. According to Mr. J.V. Prasad, learned Senior Standing Counsel, this investigation need not necessarily be at the instance of the writ petitioner. 7. Even an enemy, could provide the trigger point for an investigation. If a mandamus is sought from a Court, the Court would certainly reject a prayer of this nature made by a person, who camouflages a private cause under the garb of a public cause. But once the official respondents have taken cognizance and initiated some action, the same cannot be prevented even if we condemn the action of the writ petitioners. Therefore, we do not wish to get into the details of the litigation as between the peti .....

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