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2025 (2) TMI 989

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..... a Mishra, Ms. Simranjeet Kaur and Ms. Shivika Chaddha, Advocates. For the Respondents Through: Mr. Kanav Vir Singh, Senior Panel Counsel with Ms. Avshreya Pratap Singh Rudy, Advocate for R-1. Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC with Ms. Anmol Jagga, Mr. Gaurav Kumar and Ms. Varsha Sharma, Advocates for R-2. JUDGEMENT TUSHAR RAO GEDELA, J : (ORAL) 1. Present .....

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..... nd filed a police complaint in Agra, Uttar Pradesh on 13.06.2024. Subsequently, FIR No. 238/2024 came to be registered by the police. It is claimed that thereafter, the respondent no. 3 filed a complaint at Delhi alleging that respondent nos.3 to 6 gave Rs.2 crores as dowry and simultaneously spent crores of rupees at the wedding. 3. Ms. Shobha Gupta, learned counsel for the petitioner submits th .....

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..... el submits that in view of the clear admissions made by the respondent no. 3 in the said complaint as well as the suit filed by her, the respondent nos.1 and 2 are duty bound to investigate whether respondent nos. 3 to 6 reported significant income as well as the alleged funds spent on dowry and paid taxes on their annual ITRs for financial years 2021-22 and 2022-23. However, despite repeated foll .....

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..... t to adjudicate. Similarly, such disputed questions of facts also cannot be adjudicated under Article 226 of the Constitution of India. Learned counsel has also been unable to indicate the provision under which such a complaint has been submitted to the Income Tax department. Clearly, the complaint was not under a statutory scheme or a regulatory mechanism available under the Income Tax Act, 1961, .....

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