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Issues:
- Allegation of abuse of power and influence by Chief Minister in transferring an Income-tax Officer - Claim of mala fide exercise of power by the Commissioner of Income-tax - Lack of legal provisions or factual details disclosing the petitioner's locus standi - Examination of transfer and postings in the Income-tax Department Detailed Analysis: The writ petition filed by the editor of a newspaper sought a writ of mandamus against the Commissioner of Income-tax to retain an Income-tax Officer in his position as an investigator and assessor against a partner of a firm. The petitioner alleged that the transfer of the Income-tax Officer was influenced by the Chief Minister to protect the interests of the partner and suppress any criminality. The petitioner claimed that the transfer was an abuse of power and would hinder the official duties of government servants. The petitioner also raised concerns about the transfer of files and officers to allegedly manipulate the investigation. However, the court found that the petitioner failed to provide sufficient evidence to establish any extraneous considerations in the transfer and postings within the department. The court examined the details from the files provided by the Income-tax Department and noted that the transfer of cases to the senior-most officer of the circle was a routine administrative decision. The court emphasized the competence and integrity of officers in the Income-tax Department, highlighting their tradition of impartiality in carrying out their duties. The court also referred to the legal provisions under Chapter XIII of the Income-tax Act, 1961, regarding the power of authorities to transfer cases or officers for efficient tax collection purposes. Moreover, the court discussed the importance of public interest in such cases and the role of the judiciary in ensuring fair treatment by the Revenue to taxpayers. While acknowledging the role of press reports in highlighting public issues, the court cautioned against solely relying on media reports to establish mala fide intentions. The court dismissed the writ petition, concluding that the press reports were insufficient to prove any wrongful exercise of power by the Commissioner of Income-tax. The judgment highlighted the need for thorough investigation and evidence before alleging abuse of authority in administrative decisions.
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