The Kerala High Court has dismissed the review petition on the ground that there was no case for the exercise of review jurisdiction.
The petitioner, Muhammed. C.K., had filed a review petition based on information received from the Nilambur Police Station under the Right to Information Act. The information indicated that no requisition or warrant of authorization under Section 132A of the Income Tax Act, 1961 had been issued.
Section 132A of the Income Tax Act, 1961, allows the tax authorities to requisition books of account, other documents, or assets from any person through a warrant of authorization. This warrant is issued when the authorities have reason to believe that such items are undisclosed and likely to be concealed or moved to evade tax.
Navaneeth. N. Nath, Standing Counsel appearing for the Income Tax Department filed a memo producing therewith the warrant of authorisation issued under SubSection (1) of Section 132A of the Income Tax Act which is acknowledged by the Sub Inspector of Police, Nilambur.
The court found that the information provided to the petitioner under the Right to Information Act from the Nilambur police station was incorrect.
Justice Gopinath. P concluded that the only ground for the review petition was baseless and that the petitioner had not established any case for the exercise of review jurisdiction.
Bejoy Joseph. P.J, P. Raghunathan, Bonny Benny, and Thasleena. K.K appeared for the petitioner.
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