( 1 ) TWO questions are raised by this writ petition. The first relates to the true meaning of the word "information" in section 147 (b) of the Income-Tax Act, 1961 (hereinafter called "the Act" in short ). This has received enough attention in judicial decisions to produce a conflict between them. The resulting uncertainty makes further discussion necessary. The second is so fundamental as to require careful consideration to reach a definitive conclusion. It is this :-Can the writ Court refuse to grant the relief to a petitioner on such grounds as (a) his conduct, or (b) he has not suffered any injustice, or (c) that the grant of the relief to him would result in injustice.

( 2 ) THE petition raising these questions is filed by the petitioner who belonged to the former Indian Civil Service was a former Chief Justice of a High Court and is now a retired Judge of the Supreme Court on the following facts :-

THE petitioner took a loan of Rs. 65,000 from his Provident Fund as a non-refundable advance in 1958-59 and spent it along with his own Rs. 13,000 in buying and re-constructing a house at Allahabad. He sold the said house in 1967 for Rs. 1,25,000 without obtaini