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        Case ID :
        Income Tax

        Writ petition seeking mandamus to compel tax and enforcement...

        Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Writ petition seeking mandamus to compel tax and enforcement authorities to act on complaints about an alleged cash transaction was treated by the HC as premature. The Court noted that the petitioner had already unsuccessfully challenged a cheque-dishonour conviction up to the SC and was effectively trying to obtain a different finding on the underlying transaction. The asserted risk of proceedings under section 271D was held to be only an apprehension, unsupported by material, so no mandamus was issued. The petitioner's representation was left open for consideration in accordance with law.
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