RAJESH GUPTA & ORS. vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 15 & ORS.

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W.P.(C)/2938/2025HC DelhiDLHC01012132202507 July 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryDisposed of

What did the High Court hold?

The Delhi High Court disposed of the writ petition based on the statement made by the counsel for the Revenue. The Revenue undertook to decide the Petitioners' application for the release of jewellery within a period of one week from 07.07.2025. This statement was considered to address the Petitioners' second prayer as well. The Court clarified that all rights and contentions of the Petitioners were reserved, and if the order passed by the Respondents was adverse, the Petitioners would not be precluded from availing their remedies, including assailing the order on the grounds set out in the petition. No specific finding was made on the merits of the seizure or the applications, as the matter was resolved by the undertaking given by the Revenue.

What were the facts?

The petitioners, Rajesh Gupta & Ors., filed a writ petition before the Delhi High Court seeking the release of seized gold coins and jewellery. They also prayed for the disposal of their applications dated 25.11.2024, with a reminder dated 23.01.2025, filed before the Deputy Commissioner of Income Tax, Central Circle 15, and other respondents. The petition was filed seeking these reliefs. The High Court issued notice to the Revenue and granted time for the Revenue to take instructions and file a counter-affidavit. On 07.07.2025, the counsel for the Revenue submitted that the petitioners' application for the release of jewellery would be decided within one week.

What were the issues?

1. Whether the Petitioners are entitled to the release of the gold coins and jewellery seized by the Revenue? (Question of law and fact) 2. Whether the Respondents are obligated to dispose of the applications dated 25.11.2024, read with the reminder dated 23.01.2025, filed by the Petitioners? (Question of law) Assessee's Contentions: The petitioners sought the release of their seized gold and jewellery and the disposal of their pending applications. They approached the High Court by way of a writ petition to secure these reliefs. Revenue's Contentions: The Revenue initially sought time to take instructions and file a counter-affidavit. Subsequently, on 07.07.2025, the Revenue's counsel undertook to decide the petitioners' application for the release of jewellery within one week.

AI-generated summary — verify with the full judgment below

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2938/2025 CM APPL. 13955/2025 CM APPL. 13956/2025 RAJESH GUPTA & ORS. .....Petitioners Through: Ms Kavita Jha, Sr. Advocate with Mr Vaibhav Kulkarni, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 15 & ORS. .....Respondents Through: Mr Sanjeev Menon, JSC. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 07.07.2025 1. The Petitioners have filed the present Petition, inter alia, praying as under: “(a) release the Gold (Coins) and jewellery seized in terms of Annexures B-1, B-2, J-1, J-2, J-3 & J-4 [Annexure A to the present writ petition]; or (b) dispose the applications dated 25.11.2024, read with reminder dated 23.01.2025 filed by the Petitioners before the Respondents.” 2. The present petition was listed on 07.03.2025 and notice was issued to the Revenue. Thereafter, the present petition had been listed on various occasions and had adjourned as the learned counsel for the Revenue had sought time to take instructions. On the last date of hearing, i.e., on 21.03.2025, this Court had passed the following order: This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/07/2025 at 11:34:44

“1. The learned counsel appearing on behalf of the Revenue seeks further time to take instructions. 2. At his request, list on 06.05.2025. 3. Meanwhile, if necessary, the Revenue may file a counter- affidavit within a period of three weeks from date. Rejoinder thereto, if any, be filed before the next date of hearing. 4. It is clarified that no further time would be granted to the parties to complete the pleadings.” 3. The learned counsel appearing for the Revenue now submits that the Petitioners’ Application for release of the jewellery in question would be decided within a period of 1 (one) week from date. The Respondents are bound down to the said statement. The aforesaid statement also addresses the Petitioners’ second prayer in the present Petition. 4. In view of the above, no further orders are required to be passed in this Petition. The same is disposed of. 5. It is clarified that all rights and contentions of the Petitioners are reserved, and in the event the order passed by the Respondents is adverse to the Petitioners, the Petitioners would not be precluded from availing their remedies to assail the same including on the grounds as set out in the present Petition. VIBHU BAKHRU, J TEJAS KARIA, J JULY 07, 2025/tr Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/07/2025 at 11:34:44

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