GAURAV DALMIA vs DEPUTY DIRECTOR OF INCOME TAX INVESTIGATION UNIT 2 (3) DELHI & ORS.

$~22 and 23 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 27.02.2026 W.P.(C) 8352/2025 GAURAV DALMIA .....Petitioner Through: Mr. Siddhant Kumar and Ms. Shagun Chopra, Advs. versus DEPUTY DIRECTOR OF INCOME TAX INVESTIGATION UNIT 2 (3) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. 23 W.P.(C) 11710/2025 & CM APPL. 47981/2025 MRIDU HARI DALMIA .....Petitioner Through: Mr. Siddhant Kumar and Ms. Shagun Chopra, Advs. versus BUREAU OF IMMIGRATION & ANR. .....Respondents Through: Mr. Ishkaran Singh Bhandari, CGSC and Mr. Piyush Yadav, Adv. for R-1 Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. Mr. Sanjay Pal (GP) for UOI CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (ORAL) 1. By way of instant writ petition, the petitioners have challenged the respondent’s action of issuing lookout circular and continuing with it until W.P(C) 8352/2025 and 11710/2025 2. Mr. Siddhant Kumar, learned counsel for the petitioner submitted that a search was conducted at petitioners’ resident so also their b