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IN THE HIGH COURT OF ALLAHABAD, LUCKNOW BENCH
SHEKHAR B.SARAF, MANJIVE SHUKLA
Anand Kumar Verma – Appellant
Versus
Principal Commissioner of Income Tax, Allahabad – Respondent
| Table of Content |
|---|
| 1. writ petition filed for certiorari and mandamus relief. (Para 1 , 2) |
| 2. suppression of material facts disqualifies relief. (Para 3) |
| 3. principles regarding material facts and clean hands. (Para 4 , 5) |
| 4. doctrine of election and approbate reprobate principles. (Para 6 , 7 , 9) |
| 5. writ petition dismissed. (Para 10) |
JUDGMENT :
MANJIVE SHUKLA, J.
1. Heard Shri Digvijay Mishra, learned counsel for the petitioner and learned Standing Counsel appearing for the State-respondents.
2. The captioned writ petition has been filed inter alia, praying therein for the following reliefs:
"(a) Issue a writ, order or direction in the nature of writ of Certiorari quashing the impugned notice u/s 148 as well as the order u/s 148A(d) passed by the Opp. Party No. 2 the, the Jurisdictional Assessing Officer (JAO) for the A.Y. 2017-18 on 28.03.2024 as contained in Annexure No.1 to this Writ Petition after summoning the records.
(b) Issue a writ, order or direction in the nature of writ of Certiorari quashing the consequential order passed u/s 147 r.w.s. 144 read with section 144B of the Act by the Opp. Party no. 3 on 10.12.2024 (Annexure No. 6) on the basis of notice issued u/s 148 by the Jurisdi
Suppression of material facts by a litigant disqualifies them from obtaining relief, reinforcing the doctrine of election which prohibits pursuing alternative remedies once a choice is made.
The main legal point established in the judgment is the importance of approaching the court with clean hands and the consequences of suppression of material facts.
Suppression of material facts disentitles a party to invoke equitable jurisdiction under Article 226 of the Constitution of India.
Disciplinary proceedings cannot stand if the charges are identical to those in a criminal case where the accused has been acquitted, emphasizing the need for full disclosure of material facts in judi....
Non-disclosure of earlier proceedings is not material if it does not have a bearing on the decision in the current case.
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