2024 (6) TMI 1432 - HC - Income Tax

Review Petition Dismissed as Income Tax Department's Warrant Contradicts Petitioner's RTI-Based Claim Under Section 132A

Muhammed CK Versus Assistant Commissioner of Income Tax Central Circle 2, Principal Commissioner of Income Tax [Central], Kochi

The Kerala HC dismissed a Review Petition after the Income Tax Department presented a warrant of authorization under Section 132A of the Income Tax Act, ... Review Petitioner under the provisions of the Right to Information Act from the Nilambur Police Station that no requisition/warrant of authorization u/s 132A had been issued - HELD THAT:- Tax Department has filed a memo producing therewith the warrant of authorisation issued under Sub- Section (1) of Section 132A of the Income Tax Act which is seen acknowledged by the Sub Inspector of Police, Nilambur on 08.06.2022. It appears that the information provided to the Review Petitioner under the Right to Information Act from the Nilambur police station is incorrect. Since this is the only ground raised in the review petition, I am of the view that the petitioner has not made out any case for exercise of review jurisdiction. Accordingly, the Review Petition stands dismissed. The Kerala High Court dismissed a Review Petition based on information received under the Right to Information Act, which was found to be incorrect. The Income Tax Department produced a warrant of authorization under Section 132A of the Income Tax Act, contradicting the petitioner's claim. As the incorrect information was the sole ground for the review, the court held that the petitioner failed to establish a case for review jurisdiction, leading to the dismissal of the Review Petition.