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  1. Home/
  2. Library/
  3. High Court Of Delhi/
  4. 2024/
  5. March

Indian National Congress vs. Deputy Commissioner of Income Tax Central 19 & Ors.

Decided on 28 March 2024• Citation: W.P.(C)/4276/2024• High Court of Delhi
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              $~100 to 103                                                        
              *    IN THE  HIGH  COURT   OF  DELHI  AT NEW   DELHI                
              +    W.P.(C) 4276/2024, CM APPL. 17558/2024 (stay) & CM             
                   APPL. 17560/2024 (permission to file lengthy synopsis)         
                   INDIAN NATIONAL  CONGRESS         ..... Petitioner             
                                  Through: Mr. Prasanna S., Ms. Swati             
                                           Arya and Mr. Nikhil Bhalla,            
                                           Advs.                                  
                                  versus                                          
                   DEPUTY  COMMISSIONER   OF INCOME  TAX  CENTRAL  -              
                   19 & ORS.                         ..... Respondents            
                                  Through: Mr. Zoheb Hossain and Mr.              
                                           Vipul Agrawal, Sr.SCs with             
                                           Mr. Sanjeev Menon, Jr.SC.              
              101                                                                 
              +    W.P.(C) 4282/2024, CM APPL. 17574/2024 (stay) & CM             
                   APPL. 17576/2024 (permission to file lengthy synopsis)         
                   INDIAN NATIONAL  CONGRESS         ..... Petitioner             
                                  Through: Mr. Prasanna S., Ms. Swati             
                                           Arya and Mr. Nikhil Bhalla,            
                                           Advs.                                  
                                  versus                                          
                   DEPUTY  COMMISSIONER   OF INCOME  TAX  CENTRAL  -              
                   19 & ORS.                         ..... Respondents            
                                  Through: Mr. Zoheb Hossain and Mr.              
                                           Vipul Agrawal, Sr.SCs with             
                                           Mr. Sanjeev Menon, Jr.SC.              
              102                                                                 
              +    W.P.(C) 4306/2024, CAV 143/2024 (filed by resp.) CM APPL.      
                   17648/2024 (stay) & CM APPL. 17650/2024 (permission to file    
                   lengthy synopsis)                                              
                   INDIAN NATIONAL  CONGRESS         ..... Petitioner             
                                  Through: Mr. Prasanna S., Ms. Swati             
                                           Arya and Mr. Nikhil Bhalla,            
                                           Advs.                                  
                                  versus                                          
                   DEPUTY  COMMISSIONER   OF INCOME  TAX  CENTRAL  -              
   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 04/04/2024 at 12:04:49          

                   19 & ORS.                         ..... Respondents            
                                  Through: Mr. Zoheb Hossain and Mr.              
                                           Vipul Agrawal, Sr.SCs with             
                                           Mr. Sanjeev Menon, Jr.SC.              
              103                                                                 
              +    W.P.(C) 4307/2024, CM APPL. 17654/2024 (stay) & CM             
                   APPL. 18931/2024 (permission to file lengthy synopsis)         
                   INDIAN NATIONAL  CONGRESS         ..... Petitioner             
                                  Through: Mr. Prasanna S., Ms. Swati             
                                           Arya and Mr. Nikhil Bhalla,            
                                           Advs.                                  
                                  versus                                          
                   DEPUTY  COMMISSIONER   OF INCOME  TAX  CENTRAL  -              
                   19 & ORS.                          ..... Respondents           
                                  Through: Mr. Zoheb Hossain and Mr.              
                                           Vipul Agrawal, Sr.SCs with             
                                           Mr. Sanjeev Menon, Jr.SC.              
                   CORAM:                                                         
                   HON'BLE  MR. JUSTICE  YASHWANT    VARMA                        
                   HON'BLE  MR. JUSTICE  PURUSHAINDRA    KUMAR                    
                   KAURAV                                                         
                                  O R D E R                                       
              %                   28.03.2024                                      
              CM APPL. 17559/2024 (Ex.) in W.P.(C) 4276/2024                      
              CM APPL. 17575/2024 (Ex.) in W.P.(C) 4282/2024                      
              CM APPL. 17649/2024 (Ex.) in W.P.(C) 4306/2024                      
              CM APPL. 17655/2024 (Ex.) in W.P.(C) 4307/2024                      
              1.   Allowed, subject to all just exceptions.                       
              2.   Applications are disposed of.                                  
              CAV 143/2024 (filed by resp.) in W.P.(C) 4306/2024                  
              3.   Since Mr. Zoheb  Hossain, learned counsel has entered          
              appearance on behalf of the respondent, the caveat stands discharged.
              W.P.(C) 4276/2024, CM APPL. 17558/2024 (stay) & CM APPL.            
              17560/2024 (permission to file lengthy synopsis)                    
   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 04/04/2024 at 12:04:49          

              W.P.(C) 4282/2024, CM APPL. 17574/2024 (stay) & CM APPL.            
              17576/2024 (permission to file lengthy synopsis)                    
              W.P.(C) 4306/2024, CM APPL. 17648/2024 (stay) & CM APPL.            
              17650/2024 (permission to file lengthy synopsis)                    
              W.P.(C) 4307/2024, CM APPL. 17654/2024 (stay) & CM APPL.            
              18931/2024 (permission to file lengthy synopsis)                    
              4.   Learned counsels for parties are ad idem that the challenge    
              which stands raised in these writ petitions is concluded against the
              writ petitioner in light of the judgment rendered by us in Indian   
              National Congress v. Deputy Commissioner of Income Tax              
                            .                                                     
              Central-19 &Anr [2024:DHC:2303-DB]                                  
              5.   Accordingly, we dismiss these writ petitions along with        
              applications for reasons recorded in our aforenoted judgment and on 
              similar terms.                                                      
              6.   However, we take note of the contention of Mr. Prasanna,       
              learned counsel appearing for the writ petitioner who seeks to urge 
              that the proceedings under Section 153C of the Income Tax Act, 1961 
              would additionally not sustain bearing in mind the interim protection
              which has been accorded to the searched person. It was his submission
              that the aforesaid contention may be kept open to be addressed at an
              appropriate stage. The liberty so prayed for is granted and reserved.
              7.   It is only observed that we have not rendered any findings     
              prima facie or otherwise on the correctness of the aforenoted       
              contention.                                                         
                                               YASHWANT    VARMA,  J.             
                                 PURUSHAINDRA     KUMAR   KAURAV,  J.             
              MARCH   28, 2024/p                                                  
   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 04/04/2024 at 12:04:49