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HC dismissed petition challenging Income Tax Department's ...


Income Tax Department's Inquiry Into Alleged Cash Transactions Upheld as Matrimonial Dispute Falls Outside Tax Framework

February 25, 2025

Case Laws     Income Tax     HC

HC dismissed petition challenging Income Tax Department's inquiry into alleged illegal cash transactions. Petitioner failed to establish violation of fundamental or statutory rights, with dispute primarily rooted in matrimonial conflict between petitioner and respondent. Court determined case involved complex factual disputes beyond Income Tax Department's jurisdiction and unsuitable for adjudication under Article 226. Complaint lacked statutory basis under Income Tax Act, 1961, with no formal regulatory mechanism invoked. Absence of legal framework for complaint submission rendered claims of rights violation non-existent. Court found no merit in arguments regarding department's non-response to complaint given its non-statutory nature.

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