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TMI Blog1989 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... inal proceedings against respondents Nos. 5 to 12 for an offence under sections 276C(1), 277 and 278 of the Income-tax Act. The petitioner, claiming to be the chairperson of the Madras Citizens' Progressive Council, has filed this writ petition before this court. Her complaint seems to be that respondents Nos. 6 to 9 entered into an agreement with the fifth respondent for sale of a particular pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner, reiterates the averments made in the affidavit and contends that the inaction on the part of respondents Nos. 1 to 4, especially the Income-tax Department, will ruin the economic condition of the country, particularly when the matter was brought to their notice and an enquiry was conducted by the Department. Mr. S. K. Sundaram contends that for reasons best known to them, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts passed by the Central Legislature and the State Legislatures to prevent any offences committed. Even under the tax laws, there are provisions for the authorities to take action either by prosecuting the offenders or by revising the assessment proceedings once the authorities find out that somebody has been let off without assessment. In view of the clear provisions of the various enactments, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the extraordinary jurisdiction of this court. Whether the sellers received the entire consideration or whether the purchaser paid the entire consideration is matter to be looked into on evidence and it is for the Department to consider these things. It is not for the petitioner to come to this court and ask for the issuance of a writ of mandamus as if some legal right of hers has been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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