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Issues:
1. Writ petition for mandamus against charge-sheet 2. Premature proceedings under section 288 of the Income-tax Act 3. Opportunity to show cause against allegations 4. Interpretation of section 288(5) and rule 60 of the Income-tax Rules 5. Allegations of misconduct and issuance of charge memo 6. Taking into account instances outside the purview of the appropriate authority Analysis: The writ petition was filed seeking a mandamus to restrain the respondent from proceeding with the charge-sheet issued against the petitioner under section 288 of the Income-tax Act, 1961. The petitioner contended that the proceedings initiated by the Commissioner were premature, as no prior opportunity was given before issuing the charge memo. The petitioner also objected to instances outside the appropriate authority's purview being considered in support of the charges. An interim injunction was granted in favor of the petitioner, which was subsequently extended. The respondent denied the petitioner's claims and argued that the proceedings were validly initiated without the need for prior notice under section 288 of the Act. The petitioner's counsel highlighted section 288(5) of the Income-tax Act, which deals with misconduct by legal practitioners or accountants and the consequences thereof. Additionally, rule 60 of the Income-tax Rules was cited, emphasizing the framing of definite charges against the income-tax practitioner based on prima facie evidence. The court analyzed these provisions and concluded that the respondent was not required to give an opportunity before issuing the charge memo. The court noted that sub-section (6) of section 288 mandates a reasonable opportunity to be heard before any order is made, which is covered by rules 59 to 65. Regarding the objection raised about instances outside the purview of the appropriate authority being considered, the court held that the petitioner could address these concerns when submitting his explanation. The court declined to express a view on this matter at that stage of the proceedings. Ultimately, the court dismissed the writ petition, finding no merit in the objections raised against the charge memo. The petitioner was granted four weeks to make representations, with all rights and privileges preserved, except for the rejected objection. In conclusion, the court upheld the validity of the proceedings initiated under section 288, emphasizing the importance of following the procedural requirements outlined in the Income-tax Act and Rules. The judgment clarified the necessity of a prima facie case before issuing a charge memo and highlighted the petitioner's opportunity to address any concerns during the proceedings.
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