GAUTAM THADANI vs DIRECTOR INCOME TAX (INVESTIGATION) AND ANR

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 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 th