2025 (6) TMI 1776 - SCH - 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 - As decided by HC 2024 (8) TMI 1578 - DELHI HIGH COURT 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. HELD THAT - It has come on record that after filing of the petition the case of the petitioners has been centralized and transferred from Deputy Commissioner of Income Tax Circle 61(1) Delhi to Deputy Commissioner of Income Tax Central Circle-1 Faridabad (Haryana). Therefore we are not inclined to entertain this special leave petition. Petitioners may seek their remedy before the High Court having jurisdiction.

Summary

The Supreme Court, per Justices Ujjal Bhuyan and Manmohan, heard the petitioners' counsel and after condoning delay, noted that the petitioners' case had been centralized and transferred from the Deputy Commissioner of Income Tax, Circle 61(1), Delhi to the Deputy Commissioner of Income Tax, Central Circle-1, Faridabad (Haryana). Consequently, the Court held it was "not inclined to entertain this special leave petition," directing that the petitioners "may seek their remedy before the High Court having jurisdiction." The special leave petition was therefore dismissed, and any pending applications were disposed of.