2022 (8) TMI 1310

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....hich any good samaritan who believes that a third party is a tax evader may bring the same to the notice of the Department in line with the procedure set out under the Scheme. In light of the aforesaid efficacious alternative, mandamus, in my considered view, is not liable to be considered or granted. 3. Upon insistence of the petitioner to maintain and pursue the prayer, the attention of the Court is drawn to certain proceedings in Suits that had been filed inter se the petitioner and the third party as against whom the allegation of tax evasion have been made. The Suits are stated to be still pending. The petitioner relies upon the examination of that third party conducted on 22.11.2016, 23.01.2017 and 16.03.2017 to persuade the Court th....

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....ther reliefs . The said P.M.Ilavarasan also filed a counter suit for declaration in C.S.No.159 of 2012. Both the suits were tried jointly , during the pendency of the suit the said P.M.Ilavarasan sold the property to one T.V.Sivachidambaram on 08.10.2014 for Rs.1,50,00,000 / - . My wife's counsel cross examined P.M.Ilavarasan , you have stated in your sale deed that no case or suit is pending and he admitted the same . Further he answered that the allegedly purchased the property in the year 2011 for Rs.25 Lakhs and within three years he sold it to Rs . 1,50,00,000 / - and you have to pay capital gain tax for Rs.1,25,00,000 / - for that he answered , I have not paid capital gain tax . Based on the authentic material to safeguard the int....