Gujarat HC Refuses to Enhance CBDT Informant Reward as Calculation Was Not Arbitrary

ABC Vs Union of India (Gujarat High Court) The Gujarat High Court dismissed a writ petition seeking enhancement of an informant reward granted under the CBDT Guidelines for Grant of Rewards to Informants, 2007, holding that it could not interfere with the calculation made by the Central Board of Direct Taxes (CBDT) unless the determination was manifestly illegal or patently arbitrary. The petitioner, a real estate consultant, had provided information to the Income Tax Department regarding alleged tax evasion by the Sheladia Group in connection with land purchases involving cash payments. Based...