TaxTMI 
TaxTMI 
2026 (6) TMI 1282
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....nd allow this petition. (B) YOUR LORDSHIP may be pleased to issue a writ of mandamus and/or any other appropriate writ, order of direction directing the concerned respondent to modify the order dated 05.10.2018 and enhance the amount of reward in light of the guidelines for the grant of rewards to the Informants, 2007 issued by the Government of India, Ministry of Finance, Department of Revenue produced at Annexure-B with interest and consequential benefits. (C) YOUR LORDSHIP may be pleased to issue a writ of mandamus and/or any other appropriate writ, order of direction directing the concerned respondent to produce the copies of the assessment: details, date of payment of tax, audit and appraisal report and after perusing....
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....the order dated 04.04.2018 passed by the Coordinate Bench of this Court, observing that the petitioner has a limited power to claim reward at the first place and reward in excess of Rs.15 lakhs in any case and accordingly, the respondent authorities were directed to take final decision on the petitioner's request as the collection of the tax exceeded Rs. 5 crores. The case of the petitioner was considered as per the guidelines by the CBDT and ultimately, over and above of Rs. 15,00,000/- which was paid by respondent No. 4, CBDT decided to reward an additional amount of Rs. 2,51,484/- which was also paid to the petitioner on 12.12.2018. Being aggrieved, the petitioner has challenged the said action and is claiming enhanced reward as per the ....
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....ioner) was already paid Rs. 15,00,000/-, the balance amount of Rs. 2,51,848/- has been paid on 12.12.2018. It is thus submitted that as per clause-6 and point (f) of clause-9 of guidelines, granting of reward is in absolute discretion of the authority and the petitioner has no vested statutory right to claim the amount as per his understanding. In support of his submissions, he has placed reliance on the decision of the Coordinate Bench of this Court, dated 01.12.2010, passed in Special Civil Application No. 11068 of 2009. 5. We have heard the learned advocates appearing for the respective parties at length. It is not in dispute that pursuant to the information given by the petitioner to the Income Tax Authority, the tax to the tune of R....
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.... the recovery of tax and the guidelines as well as by adopting the requisite applicable calculations/formula, doubted the findings of the recommending authority and it held that instead of fixing the reward on 6 factors, the same should have been fixed on 9 factors. The weightage factors were allotted on different points by the Board, which are mentioned in the order and it was held that the recommending authority did not discuss reason for awarding 50%, out of 50% on accuracy factor and the correct approach would be to first see what information the informant gave and then to see, one after another, how many of these were found accurate and then award points proportionately. The Board thereafter, on the basis of information/statements, rec....
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....collection of additional tax exceeds Rs. 5 crore, Full Board may relax the ceiling on receipt of the recommendation from the Competent Authority mentioned in para 2.1. N.B. In cases where tax is being paid by the assessee in installments after the assessments becoming final, the authority competent to grant reward may consider disbursement of reward in installment." 7.1 Thus, as per the provisions of paragraph No. 13.1 of guidelines, the competent authority can grant reward not exceeding 10% of the extra income tax and wealth tax levied and actually realized, but subject to a ceiling of Rs. 15,00,000/-. However, a relaxation is provided the discretion on the Full Board to relax the ceiling in case the additional taxes exceeds Rs....