S. KARUNAKARAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner has prayed for the issue of a writ of mandamus directing the respondent to issue the copies of the certificate in Form No. 10 -I, as well as the statements recorded by him on the basis of which he has issued the notice dt. 14th Oct., 1999, to the petitioner and forbearing him from taking further proceedings without furnishing the aforesaid documents.

(2.) HEARD the learned counsel appearing for the petitioner and the learned standing counsel appearing for the Revenue.

(3.) THE main grievance of the petitioner is that certified copy of declaration in Form 10 -I should be furnished. It has to be pointed out that whatever action is being taken is for sanction to prosecute and it is not conclusive nor it is final and it is for the judicial magistrate to decide as to whether the petitioner is guilty of the offence or not and at that stage sufficient opportunity will be given to the petitioner.