2026 (5) TMI 904

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.... Chawla, Advocate on behalf of Mr. Amit Chaudhari, Advocate. ORDER 1. By way of this petition, the petitioner has prayed for following reliefs:- "10.1 That, this Hon'ble Court may kindly be pleased to issue an appropriate writ/order/direction against the impugned action of the respondent authority in arbitrarily omitting the petitioners claim and in not granting the benefit of the circular issued by the CBDT dated 30.05.2007. 10.2 That, this Hon'ble Court may kindly be pleased to call for the entire record pertaining to the petitioner's claim for reward under CBDT circular No. F. No. 287/79/2005-IT (INV.II) dated 30.05.2007. 10.3 That, declare the inaction of the respondents in not considering/ g....

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....TDS defaults, intelligence gathering, creation of substantial tax demands, and actual recovery of revenue resulting in significant financial benefit to the Income Tax Department; it is submitted that while serving as an Income Tax Officer, the petitioner detected major cases involving non-deduction of tax at source, including matters pertaining to Narmada Development Authorities, M/s Idea Cellular Ltd., and M/s Bharti Airtel Ltd., and accordingly passed orders under Sections 201 and 201(1A) of the Income-tax Act, 1961, on account whereof substantial tax demands were raised and considerable revenue was ultimately recovered and realized by the department; it is further submitted that in recognition of the petitioner's outstanding contribution....

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....nt by detecting major cases involving non-deduction of tax at source and by ensuring substantial recovery of government revenue; it is further submitted that on account of the petitioner's dedicated efforts and professional efficiency, revenue amounting to approximately Rs. 3400 lakhs was collected and recovered in favour of the Income Tax Department, and therefore the petitioner's extraordinary and exemplary work squarely falls within the ambit of the Reward Guidelines framed by the Income Tax Department for grant of monetary reward to deserving officers; learned counsel further submits that in recognition of the petitioner's outstanding contribution, his case was duly recommended by the Commissioner of Income Tax (TDS), Bhopal to the Chie....