Ram Prabhakar v. Central Board of Direct Taxes (Cbdt) and Ors.
Case brief
What is this about?
Ram Prabhakar (petitioner in person; sleeping partner of M/s Sham Enterprises, respondent No.4) versus Central Board of Direct Taxes (CBDT) and others; Delhi High Court; W.P.(C) 17718/2025 with CM APPL. 666/2026; order dated 10.03.2026; Article 226 writ petition praying for mandamus directing time-bound enquiry into a tax evasion petition filed with the Income Tax Department, plus protection from adverse civil/criminal/tax consequences and statutory safeguards against personal liability; Court held the petition was a modus-operandi to litigate an inter-se partnership dispute, with remedies available under the Partnership Act, 1932 and Right to Information Act, 2005; Article 226 jurisdiction cannot be so used; petition dismissed without costs; pending application disposed of.
What did the court decide?
The present petition is nothing but a modus-operandi to bring an inter-se partnership dispute before this Court and make it a battleground for that dispute, for which the petitioner has various other legal courses available, including remedies under the Partnership Act, 1932 and the Right to Information Act, 2005.