2000 (8) TMI 42

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....tax Act, 1961 (in short "the Act"), this petition is stated to have been filed in public interest. It is also stated that some people, who occupy high positions are being shielded. The petition is based mainly on some newspaper reports and copies of some proceedings before Parliament. On a perusal of the documents annexed, we find there is no authentic or reliable material to substantiate the plea....

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....ment show inaction and/evasive action. We do not find anything of the nature in the documents annexed in that regard. It is submitted that one of the Income-tax Officers named has also spoken about inaction. On being asked if he was one of the officers involved in the assessment and/or search or any other proceeding the petitioner candidly stated that he was not. It was accepted that the concerned....

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....any acceptable material that the authorities are not acting as they are required to do under the statute, we do not entertain this petition. It goes without saying that the authorities who are in seisin of the proceedings under the Act, are to act as provided in law. We find no material to show that they are not doing so. Since we find the petition is not in public interest as indicated above w....