TaxTMI 
TaxTMI 
2020 (11) TMI 276
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....e the order dated 24.09.2020, 05.10.2020, 21.10.2020 & 28.10.2020 passed by learned ACMM (Spl. Acts), Central District, Tis Hazari Courts, Delhi in Misc. Crl. 102/2020 titled as "Rajiv Yaduvanshi vs. Principal Director, Income Tax (Investigation-I) & Ors.". 4. The fact of the case are that on 20.07.2020, investigation unit of the Income Tax Department received a Tax Evasion Petition filed by Rajiv Yadhuvanshi (Respondent No.1) against Vandana Sodhi and Sandeep Sumbly (Respondents Nos. 2 and 3 respectively). On 27.07.2020, the above-mentioned TEP was addressed to the Principal of Income Tax (Investigation-1) and as a part of the procedure and after following due process, the same was marked to the Dy. Director of Income Tax, Investigation....
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.... date of hearing..." 6. On 05.10.2020, the said application was again listed before the Ld. ACMM and it was directed that a status report be filed. Thereafter, on 21.10.2020, the said application was again listed before the Ld. ACMM and time was sought on behalf of the petitioner as the concerned PDIT had been transferred. On 28.10.2020, the said application was again listed before the Ld. ACMM and the following order was passed: "It is submitted by the SPP for the complainant department that time had been sought on last dates for filing status report as previous PDIT had initiated the process for filing the same. He further stated that the said PDIT has been transferred and new incumbent PDIT has instructed him that no Court or....
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.... Put up for filing of status report on 06.11.2020" 7. Notice issued. 8. Learned counsel appearing on behalf of Respondent no.1 accepts notice and submits that respondent no.1 filed application before the court to know the status of the investigation and the petitioner department is duty bound to comply with the directions passed by learned ACMM. 9. Learned counsel appearing on behalf of the petitioner submits that the impugned orders passed by learned ACMM calling for a status report have been passed without jurisdiction as no provision of the Cr.P.C. gives such power to the learned ACMM. It is a settled principle of law that neither the ACMM nor any Court below, however, only this Court has inherent powers under Cr.P.C. ....
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....ovision of Cr.P.C. or Penal Code, the powers are being exercised, however, no such provision has been specified by the Ld. ACMM in the impugned orders. 12. It is submitted that there is no provision in the Cr.P.C. for calling for a status report/action taken report from the Investigation Wing of the Income Tax Department if no complaint/case is pending before the Court below. 13. It is not in dispute that the inherent powers vests with this Court only, however, not before the subordinate judiciary. As the case in hand is concerned, respondent no.1 had filed application without any procedure mentioned in Cr.P.C. or Income Tax Act. Moreover, learned Judge has passed directions after directions without realizing even that he does not hav....
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....f above, learned ACMM has usurped the inherent jurisdiction of this Court which is impermissible under the law. Moreover, in cases pertaining to Tax evasion petitions like the present case, this Court also exercises its powers sparingly and it is a well-settled principle that only the broad outcome of the Tax evasion petition may be communicated to the complainant, that too upon culmination of the investigation. The Income Tax Department has a specific framework of investigations dealing with the TEPs and information in respect of the investigation carried out by the office of Directorate General of Income Tax (Investigation) is not required to be intimated to the complainant as the said office is even outside the purview of the RTI Act, 20....