Dismissing the appeal, that a second writ petition on the same subject matter was not maintainable. The issue of evasion of tax under the tax informant scheme (2018 Scheme) had already been raised in the public interest litigation and the court had already dismissed the identical writ appeal. The modus operandi adopted by the petitioner was that it had filed different writ petitions in respect of the same subject matter which was the subject matter of the public interest litigation. Such a practice deserved to be deprecated. There was no reason to interfere with the order passed by the single judge dismissing the second writ petition.
India Awake For Transparency v. Chairman, CCBDT (No. 2) (2021) 436 ITR 512 (Karn.)(HC) Editorial : Decision in Single judge in India Awake For Transparency v. Chairman, CCBDT (No. 1) (2021)436 ITR 442 (Karn) (HC) affirmed.
S. 153A : Assessment-Search-Public Interest Litigation-Allegation of evasion of tax-Filing different petitions on same subject matter-Practice deprecated-Income-Tax Informants Reward Scheme, 2018. [Art. 226]