2001 (11) TMI 41

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.... profession and resident of Indore has filed this petition under articles 226 and 227 of the Constitution of India, as public interest litigation (P.I.L.) essentially against the Income-tax Department and also against one individual (who too was added by way of amendment as respondent No. 4 in the writ) Mr. Gangadhar Verma. By this petition, the grievance of the petitioner is that several persons/....

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.... Shri Patankar learned counsel for the respondents. In a petition of this nature this court cannot embark upon any inquiry much less an investigative type of inquiry and convert this court into an investigating court. It is neither the function of this court, nor is it even contemplated in our extraordinary jurisdiction conferred under articles 226 and 227 of the Constitution of India, while deal....

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.... such defaulting taxpayer. Such discretion of the authority is subject to ultimate authorisation by the Commissioner of Income-tax of the concerned area. The aforementioned powers which are conferred on the authorities under the Act cannot be exercised by the High Court in public interest litigation, filed by any individual else, it will amount to overstepping the powers by this court. A perusal....