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TMI Blog2025 (2) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed questions of facts which will not be within the purview of the Income Tax department to adjudicate. Similarly, such disputed questions of facts also cannot be adjudicated under Article 226 of the Constitution of India.
As also been unable to indicate the provision under which such a complaint has been submitted to the Income Tax department. Clearly, the complaint was not under a statutory scheme or a regulatory mechanism available under the Income Tax Act, 1961, thus the question of non-response to such complaint constituting violation of fundamental right or even a civil or statutory right of the petitioner, is non-existent. The said submission is unmerited. X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 3 filed a complaint at Delhi alleging that respondent nos.3 to 6 gave Rs.2 crores as dowry and simultaneously spent crores of rupees at the wedding. 3. Ms. Shobha Gupta, learned counsel for the petitioner submits that under Section 296ST of the Income Tax Act, 1961, the cash transactions exceeding Rs. 2,00,000/- are prohibited. Additionally, it is submitted that the aforesaid provision was introduced by the Finance Act, 2017 to curb black money and tax evasion by restricting high-value cash transactions and respondent nos.1 and 2 are duty bound to investigate such financial misconduct. 4. Learned counsel states that the petitioner submitted a formal complaint to the Income Tax Department on 20.11.2024 seeking an investigation/audit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h disputed questions of facts also cannot be adjudicated under Article 226 of the Constitution of India. Learned counsel has also been unable to indicate the provision under which such a complaint has been submitted to the Income Tax department. Clearly, the complaint was not under a statutory scheme or a regulatory mechanism available under the Income Tax Act, 1961, thus the question of non-response to such complaint constituting violation of fundamental right or even a civil or statutory right of the petitioner, is non-existent. The said submission is unmerited. 6. Even otherwise, this Court finds from the nature of the complaint and the pleadings of the writ petition that the petitioner is seeking a roving and fishing inquiry through th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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