TaxTMI 
TaxTMI 
2001 (12) TMI 40
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....money through his benamis. The petitioner has filed this original petition seeking for direction to respondents Nos. 2 to 4 to enquire into the assets of the fifth respondent on the basis of the complaints, information and encumbrance certificates exhibits P13 to, P16 and take appropriate action against him in accordance with law. It is stated in the original petition that the fifth respondent has got landed properties worth about Rs.5 crores, that he purchased Panchami jewellery shop in Payyannur town for about Rs.13 lakhs, that he also purchased a medical shop for about Rs.2 lakhs and that it is understood that the other assets and earnings of the fifth respondent are partnership in Arathi Textiles at Kozhikode, Poumami Jewellery, etc. Ac....
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....seless, frivolous and vexatious. The second respondent has filed a statement. It is stated therein that the fifth respondent and his sons, Sri 0.K. Pavithran, Sri 0.K. Rajeevan and Sri 0.K. Sumithran, are income-tax assessees and are filing their income-tax returns regularly, that the fifth respondent is an income-tax payer since 1983-84 onwards and the source of funds for starting the business and source of investment in immovable properties were examined by the Assessing Officer. It is further stated that the fifth respondent and his family also availed of the VDIS, 1997, and declared a total sum of Rs.41,22,415 and paid tax of Rs.12,36,726, evidenced by exhibit R-2(c). The source of investment in house construction was verified by the....
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.... taking any action only to help the fifth respondent and that corruption is rampant in this Department also. Senior counsel also pointed out that the second respondent in the latest statement has admitted that the fifth respondent and his family had disclosed an undisclosed income to the tune of Rs.41,22,415 and paid tax of Rs.12,36,726. Senior counsel submits that this itself is sufficient to prove the genuineness of the allegations made by the petitioner in his complaint. Senior counsel referred to me to the provisions of section 132 as also sections 269A, 269B, 269C and 269F, etc., contained in Chapter XXA of the Income-tax Act and submitted that the second respondent and his subordinates have not taken any action to find out the real un....
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.... any basis. He also submitted that the fifth respondent and his children are assessees to income-tax and they are being assessed regularly. Senior counsel further submitted that the fifth respondent and his family had availed of the VDIS, 1997, and declared a total sum of Rs.41,22,415 and paid tax of Rs.12,36,726. Senior counsel further relied on a decision of the Andhra Pradesh High Court in Vithaldas v. Union of India [2001] 248 ITR 366, where it is held that public interest litigation can be resorted to only by a bona fide public character motivated by public interest and nothing else. Senior counsel submits that the petitioner has filed this original petition without any bona fides and to wreak private vengeance only. As already note....