Munish Dabas v. Central Board of Direct Taxes & Anr.
Case brief
What is this about?
Modification application disposed of; order dated 18.03.2025 modified to record Rs. 9,15,00,000/- undisclosed income found in search and seizure pursuant to informant's tip plus Rs. 30,00,00,000/- income escaping assessment (aggregate Rs. 39,15,00,000/-); reward admissibility disputed — Revenue contended reward confined to Rs. 9,15,00,000/- per departmental guidelines; three-stage reward process, Part A and Part B complete, Part C (internal audit committee) pending; court directed CBDT to communicate reward outcome to petitioner Munish Dabas on completion; rights and contentions reserved; relates to Income Tax Reward Policy, representation dated 06.10.2024, writ of mandamus prayer.
What did the court decide?
Application CM APPL. 23019/2025 disposed of; order dated 18.03.2025 modified to record the additional income of Rs. 30,00,00,000/- unearthed (aggregate Rs. 39,15,00,000/-) alongside the Rs. 9,15,00,000/- found in search and seizure, and to direct the respondent to communicate the outcome of the reward process to the petitioner once completed; all rights and contentions of the parties reserved.