RACHANA SRIVASTAVA vs SH PRASENJIT SINGH

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on : 04 April 2025 Judgment pronounced on: 17 April 2025 + CONT. CAS (C) 994/2024 RACHANA SRIVASTAVA ..... Petitioner Through: Petitioner in person. versus SH. PRASENJIT SINGH ..... Respondent Through: Mr. Shlok Chandra, Sr. SC with Ms. Naincy Jain, Jr. SC with Ms. Madhavi Shukla, Jr. SC for Income Tax Department. CORAM: HON'BLE MR. JUSTICE DHARMESH SHARMA ORDER 1. The present contempt petition, filed on behalf of the petitioner, was disposed of vide order dated 02.07.2024, whereby the respondent was directed to conclude the relevant enquiry with regard to certain alleged irregular, manipulated, and fraudulent transactions carried out by the estranged husband of the petitioner using her PAN 1 Card. It was claimed by the petitioner that she was not the beneficiary of certain transactions reflected in the ITR2 for the Assessment Year 2022-n 2023, which were rather the earnings of her husband. CM APPL. 50565/2024 2. The present application has been filed on behalf of the respondent/Department of Income Tax seeking modification of the 1 Permanent Account Number 2 Income Tax Return Signature Not Verified CONT. CAS(C) 994/2024 Digitally Signed By:PRAMOD Page 1 of 8 KUMAR VATS Signing Date:17.04.2025 16:54:23 order dated 02.07.2024, whereby this Court, in paragraph No. (5), had observed as follows: - “5. In view of the above, the present petition is disposed of with the direction that the respondent shall conclude the relevant enquiry/investigation within eight weeks from today. On completion thereof, the petitioner be duly supplied with the report of the outcome of such enquiry/investigation.” 3. The learned counsel for the respondent submits that the Income Tax Department has conducted the investigation in a time-