2024 (11) TMI 1391

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....Police (city), Government of Meghalaya, East Khasi Hills District, Shillong, The Officer-in-charge cum Investigating Officer, Laitumkhrah Police Station, Shillong, Meghalaya, The Branch Manager, Federal Bank Ltd., The Branch Manager, Bank of India, Motinagar Branch, Shillong, Mr. Nirmalya Das Gupta, Nitya Paul<br>Income Tax<br>2024 (11) TMI 1391 - MEGHALAYA HIGH COURT - 2024:MLHC:1087 - DB<br>MEGH....

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....fined under Article 366(25) of the Constitution of India, residing in the area in Part II of the table appended to paragraph 20 of the Sixth Schedule to the Constitution. She claims exemption from income tax under Section 10(26) of the Income Tax Act, 1961. The facts that we are called upon to adjudicate cannot be and are impossible to resolve in the exercise of our writ jurisdiction. They are ....

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....ved in criminal proceedings. Broadly, in this writ petition, the writ petitioner wants quashing of these proceedings. We were shown two assessment orders one dated 30th March, 2022 for the assessment year 2014-15 and the other of the same date for the assessment year 2015-16, concerning the petitioner. First of all, the Income Tax Act, 1961 provides very detailed machinery for investigati....

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....t. Now, learned counsel for the petitioner submits that her client had no hand in the withdrawal of that application and that it was the handy work of the respondent No.9. We are not going into the correctness of the allegations made against the respondent No.9, narrated hereinabove. We are of the view that considering the gravity of the dispute, this application for revision under Sectio....