2017 (8) TMI 569

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....Mcgan Law Firm, learned counsel for the petitioner and Mrs.Hema Muralikrishnana, 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 fram....

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.... writ petition that too, when a direction is sought against the Income 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 petitio....

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....o the authority under Section 138 (b) of the Income Tax Act to come to 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 ....