1998 (5) TMI 22 - HC - Income Tax

Summary

The High Court of Allahabad dismissed a writ petition by an informer seeking a final reward from the Income-tax Department for information provided during raids resulting in recoveries of Rs. 36 crores. The court stated that the reward is based on quality of information, risk incurred, and additional tax involved, as per the Search and Seizure Manual. The court rejected the petitioner's claim of a fundamental right to the occupation of an informer and ruled that such matters are governed by a confidential code of conduct with the department, not enforceable by the court. The writ petition was deemed misconceived and dismissed.