2024 (8) TMI 1578 - HC - Income Tax

Writ of Mandamus or writ directing the respondent to release the assets seized during the course of search i.e. jewellery and bullion - HELD THAT - We note from our initial order 2023 (3) TMI 1579 - DELHI HIGH COURT that a preliminary objection was raised by the respondents with respect to the maintainability of the writ petition before this Court bearing in mind the undisputed fact that the search was undertaken by the Income Tax authorities situate in the State of Haryana and the seizure of material also having been effected by them. Bearing in mind the aforesaid facts we find no justification to either entertain or continue this writ petition on our board. It shall accordingly stand dismissed with liberty reserved to the writ petitioner to approach the appropriate High Court if so chosen and advised. All rights and contentions of respective parties including with respect to the maintainability of a writ petition are kept reserved.

Summary

The Delhi High Court, through Justices Yashwant Varma and Ravinder Dudeja, dismissed the writ petition seeking a writ of Mandamus to direct the release of assets (jewellery and bullion) seized during an Income Tax search conducted in Haryana. The Court emphasized the preliminary objection regarding maintainability, noting that since the search and seizure occurred outside Delhi, the Delhi High Court lacked jurisdiction. The petition was dismissed "with liberty reserved to the writ petitioner to approach the appropriate High Court." All rights and contentions, including those on maintainability, were expressly reserved.