SMT. POONAM GAHLLOT vs DIRECTORATE OF ENFORCEMENT

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 22nd September, 2025 Pronounced on: 1st December, 2025 + W.P.(CRL) 3894/2018, CRL.M.A. 50234/2018 SMT. POONAM GAHLLOT Wife of Sh. Harish Ghallot, B-1/1001, Vasant Kunj, New Delhi .....Petitioner Through: Mr. Malak Bhatt, Ms. Neeha Nagpal, Ms. Samridhi, Advocates. versus DIRECTORATE OF ENFORCEMENT Through Mr. Rahul Verma, Assistant Director MTNL Building, 1st & 2nd Floor, Jawahar Lal Nehru Marg, New Delhi-110002 .....Respondent Through: Mr. Arun Bhardwaj, Sr. Advocate and Mr. Anupam S. Sharrma, Special Counsel with Ms. Harpreet Kalsi, Mr. Vashisht Rao & Mr. Ripudaman Sharma, Advocates. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. Writ Petition under Article 226 of the Constitution of India read with Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as „Cr.P.C.‟) has been filed on behalf of the Petitioner/Poonam Gahllot for directing the Respondent Directorate of Enforcement („ED‟) to not insist on personal appearance of the Petitioner in the Office of Enforcement Directorate at New Delhi, in compliance of the Summons under S. 37 of The Foreign Exchange Management Act, 1999 (hereinafter “FEMA”) read with Signature Not Verified Signed By:VIKAS W.P.(CRL) 3894/2018 Page 1 of 17 ARORA Signing Date:01.12.2025 19:10:39 131 Income Tax Act, 1961 (hereinafter „ITA‟); and to permit the Petitioner to be represented through Counsel in response to Summons. 2. Brief facts of the case are that Petitioner, who is a Canadian Citizen, aged 53 years, is a house-wife and resides with her husband Shri Harish Gahllot at D-1/1001, Vasant Kunj, New Delhi. On 10.10.2018 at 12:09 PM, various persons claiming to be from the Income Tax Department, visited her property be