GAUTAM THADANI vs DIRECTOR INCOME TAX (INVESTIGATION) AND ANR

Judgment text excerpt

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 10.01.2025 + W.P.(C) 10960/2016 CM APPL. 42872/2016 CM APPL. 47923/2018 CM APPL. 35408/2023 GAUTAM THADANI ..... Petitioner versus DIRECTOR INCOME TAX (INVESTIGATION) AND ANR. ..... Respondents Advocates who appeared in this case: For the Petitioners : Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates. For the Respondents : Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC and Mr. Anmol Jagga, Advocate for Revenue Mr. Rajesh Kumar, SPP with Ms. Mishika Pandita and Mohd. Changez Khan, Advocates for CBI. CORAM HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MS. JUSTICE SWARANA KANTA SHARMA JUDGMENT VIBHU BAKHRU, ACJ 1. The petitioner has filed the present petition under Article 226 of the Constitution of India, inter alia, praying that directions be issued to respondent no.2/Superintendent of Police, Central Bureau of Investigation (CBI) to handover an amount of ₹98,00,000/- which was Signature Not Verified Digitally Signed By:GANGA SINGH RAWAT W.P.(C) No.10960/2016 Page 1 of 17 Signing Date:10.01.2025 19:29:33 seized from the petitioner on 20.10.2012. The petitioner also impugns an order dated 05.09.2016 (hereafter the impugned requisition) passed under Section 132A of the Income Tax Act, 1961 (hereafter the Act) and further proceedings pursuant to the impugned requisition. Additionally, the petitioner also impugns a notice dated 08.10.2018 issued under Section 153A of the Act and notice dated 05.11.2018 issued under Section 142(1) of the Act in respect of the assessment years (AY) 2011-12 to 2016-17. 2. The petitioner had not impugned the notice issued under Section 153A of the Act in the petition as initially filed as the said notice was issued after the present petition wa