Delhi High Court - Orders
Present : Mr Ajay Vohra, Sr Advocate With ... vs Unknown on 21 March, 2025
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~63 - 68
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3572/2025 CM APPL. 16707/2025 CM APPL. 16708/2025
+ W.P.(C) 3573/2025 CM APPL. 16709/2025 CM APPL. 16710/2025
+ W.P.(C) 3574/2025 CM APPL. 16711/2025 CM APPL. 16712/2025
+ W.P.(C) 3575/2025 CM APPL. 16713/2025 CM APPL. 16714/2025
+ W.P.(C) 3576/2025 CM APPL. 16715/2025 CM APPL. 16716/2025
+ W.P.(C) 3577/2025 CM APPL. 16717/2025 CM APPL. 16718/2025
Present : Mr Ajay Vohra, Sr Advocate with Mr Aniket D Agarwal
and Mr Abhishek Singhvi, Advocates for the Petitioner.
Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms
Madhavi Shukla, JSCs and Mr Sushant Pandey,
Advocate for the Revenue.
Ms Shivalakshmi, CGSC, Mr Madhav Bajaj, and Mr
Govind Sharma, Advocates for R1 &R2.
Mr Rajesh Gogna, CGSC for UOI.
Mr Rajesh Kumar, SPC and Mr Yash Narain, Advocate
for UOI.
Ms Pushti Gupta, SPC for R3.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE TEJAS KARIA
ORDER
% 21.03.2025 CM APPL. 16708/2025 (Exemption) in W.P.(C) 3572/2025; CM APPL. 16710/2025 (Exemption) in W.P.(C) 3573/2025; CM APPL. 16712/2025 (Exemption) in W.P.(C) 3574/2025; CM APPL. 16714/2025 (Exemption) in W.P.(C) 3575/2025; CM APPL. 16716/2025(Exemption) in W.P.(C) 3576/2025;& CM APPL. 16718/2025 (Exemption) in W.P.(C) 3577/2025
1. Exemptions are allowed, subject to all just exceptions.
2. The applications are disposed of.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/04/2025 at 22:44:50 W.P.(C) 3572/2025 & CM APPL. 16707/2025 (Stay) W.P.(C) 3573/2025 & CM APPL. 16709/2025(Stay) W.P.(C) 3574/2025 & CM APPL. 16711/2025 (Stay) W.P.(C) 3575/2025 &CM APPL. 16713/2025 (Stay) W.P.(C) 3576/2025 & CM APPL. 16715/2025(Stay) W.P.(C) 3577/2025 &CM APPL. 16717/2025(Stay)
3. Issue notice.
4. The learned counsel for the respondents accept notice.
5. The learned counsels for the parties submit that the proceedings in these batch of petitions have been instituted on protective basis. The proceedings against the main assessee are subject matter of challenge in W.P.(C) No.3391/2025 captioned Jyotsna Suri v. Deputy Director of Income Tax (INV) & Others.
6. The petitioners also challenge the institution of the proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [Black Money Act] and also challenges the constitutional vires of the Black Money Act.
7. In Jyotsna Suri v. Deputy Director of Income Tax (INV) & Others (supra) ad interim order has been passed. We consider it apposite to reproduce the operative portion of the said order, as under:-
"12. In view of the above, the petitioner may file additional reply and/or documents which she considers necessary to respond to the show cause notice on or before 08.04.2025. The concerned officer will, thereafter, afford an opportunity to the petitioner to be heard and pass the appropriate order on or before 15.05.2025. The said order, if adverse to the petitioner will not be given effect till the next date of hearing."
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/04/2025 at 22:44:50
8. We also consider it apposite to pass similar order in these petitions as well.
9. In view of above, the petitioners may file their response to the show cause notice on or before 08.04.2025 and the concerned officer may pass an appropriate order after affording an opportunity to be heard to the petitioners on or before 15.05.2025. The said order, if adverse to the petitioners will not be given effect till the next date of hearing.
10. List on 13.08.2025.
VIBHU BAKHRU, J TEJAS KARIA, J MARCH 21, 2025 M This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/04/2025 at 22:44:51