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2025 (1) TMI 823 - HC - Income TaxWrit of Mandamus directing the respondents to furnish information regarding the action taken on letters addressed by the petitioner or any suo moto action initiated by the respondents - Regarding prayer clause (a), he refers to the report of the Serious Fraud Investigation Office (SFIO) and Committee constituted by this Court - HELD THAT - We believe this petition is entirely misconceived and warrants dismissal by the imposition of exemplary costs. Prayer clause (a) is blissfully vague. Despite several requests, we were not shown the precise nature of the information sought by the petitioner and the information denied to the petitioner. Considerable Judicial time was occupied in this exercise. The petitioner has not bothered to disclose details of the pending suit in which the petitioner is impleaded as a defendant. There are sufficient provisions in the Civil Procedure Code for obtaining information like interrogatories etc., assuming that such information is relevant. Petitioner has not explained why the petitioner did not seek such information under the Right to Information Act, 2005. An averment is made that the petitioner has no other alternate and efficacious remedy. This averment is made with utmost casualness and without assuming any serious responsibility. Respondents filed their affidavit on 19 April 2021. In 2025, we are informed that the petitioner is satisfied with the respondent's action in the context of prayer clause (b), which we thought was the main relief in this petition. Still, this petition was not moved and has been pending for all these years. We dismiss this petition with costs of Rupees One Lakh payable to the Government KEM Hospital. 1. ISSUES PRESENTED and CONSIDERED The core legal questions considered in this judgment are:
2. ISSUE-WISE DETAILED ANALYSIS Issue 1: Entitlement to a Writ of Mandamus for Information Relevant legal framework and precedents: The petitioner sought a Writ of Mandamus under the provisions of the Income Tax Act, 1961, which generally requires a clear legal right and a corresponding duty on the part of the respondent to act. Court's interpretation and reasoning: The court found that the petition was "entirely misconceived" and noted that the prayer clause (a) was "blissfully vague." The court emphasized that despite several requests, the petitioner failed to specify the precise nature of the information sought or the information allegedly denied. Key evidence and findings: The petitioner referred to reports by the Serious Fraud Investigation Office (SFIO) and a committee constituted by the court, but the court found the references insufficiently detailed to warrant the relief sought. Application of law to facts: The court highlighted that the petitioner was engaging in a "roving and fishing enquiry" and failed to utilize available legal provisions such as interrogatories under the Civil Procedure Code or the Right to Information Act, 2005, to obtain the information. Treatment of competing arguments: The respondents argued that the petition was vague and lacked specificity. The court agreed, noting the petitioner's failure to disclose details of the pending suit in which they were a defendant. Conclusions: The court concluded that the petition was not maintainable due to its vagueness and the petitioner's failure to pursue alternative remedies. The court dismissed the petition with exemplary costs. Issue 2: Maintainability of the Petition Relevant legal framework and precedents: The maintainability of a writ petition requires clarity in the relief sought and the exhaustion of alternative remedies. Court's interpretation and reasoning: The court criticized the petitioner for filing a vague petition and not pursuing available remedies under the Right to Information Act, 2005. It noted that the petitioner made an averment of having no alternative remedy "with utmost casualness." Key evidence and findings: The court found that the petitioner did not provide sufficient details about the pending suit or why the information was necessary for their defense. Application of law to facts: The court applied the principle that a writ of mandamus requires a clear legal right and duty, which was not demonstrated by the petitioner. Treatment of competing arguments: The petitioner argued the necessity of the information for their defense in a pending suit, but the court found this argument unsubstantiated due to the lack of detail and specificity. Conclusions: The court concluded that the petition was not maintainable due to its lack of specificity and the petitioner's failure to utilize alternative legal remedies. 3. SIGNIFICANT HOLDINGS Preserve verbatim quotes of crucial legal reasoning: The court stated, "The Prayer clause (a) is blissfully vague," and referred to the petition as "entirely misconceived." Core principles established: The court reaffirmed the necessity for specificity in legal petitions and the importance of exhausting alternative remedies before seeking a writ of mandamus. Final determinations on each issue: The court dismissed the petition with costs, emphasizing the vagueness of the petition and the petitioner's failure to pursue alternative remedies. The petitioner was ordered to pay Rupees One Lakh to the Government KEM Hospital, Parel, within four weeks and file proof of payment by 17 February 2025.
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