INDERJIT MEHTA CONSTRUCTIONS PVT. LTD. & ORS. vs. INCOME TAX DEPARTMENT & ANR.

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W.P.(C)/4826/2021HC DelhiDLHC01016256202105 August 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR3 pages
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What did the High Court hold?

The High Court disposed of the petition based on the submissions made by the Revenue. The Revenue's counsel stated that, following a communication dated 04.08.2015 and in light of the appellate authorities (CIT(Appeals) and ITAT) having decided the appeals in favour of the petitioners/assessees, the title deeds and other valuables would be released. This release would be in accordance with the relevant provisions, rules, and circulars, and would be completed within a period of eight weeks from the date of the order, after giving effect to the appellate orders. The Court found these submissions satisfactory and disposed of the writ petition accordingly. The pending applications were also disposed of. No specific findings were made on the legality of the search authorization, the attachment orders, or the summons/notices, as the matter was resolved by the undertaking given by the Revenue for the release of assets.

What were the facts?

The petitioners, Inderjit Mehta Constructions Pvt. Ltd. & Ors., filed a writ petition before the Delhi High Court challenging an order of authorization and subsequent search proceedings, along with various consequential actions including a letter dated 23.12.2020 and provisional attachment orders dated 22.02.2021 for three properties. They sought the release of seized assets, certified copies of statements recorded under Section 132(4) and/or 131(1A), the warrant of authorization, and seized books of accounts or documents. They also sought to quash summons issued under Section 131(1A) and other notices issued under the Income Tax Act, 1961, deeming them illegal and arbitrary. The procedural history involves multiple applications filed in relation to the writ petition.

What were the issues?

1. Whether the order of authorization and consequent search, along with all subsequent and consequential proceedings, are liable to be quashed as illegal, arbitrary, and unjustified? (Question of law and fact, turning on the validity of the search authorization and proceedings). 2. Whether the letter dated 23.12.2020 and the orders dated 22.02.2021 for provisional attachment of properties are liable to be set aside? (Question of law and fact, concerning the legality of the attachment orders). 3. Whether the petitioners are entitled to the release of assets seized during the search, including cash, title deeds, jewellery, and electronic devices? (Question of law and fact, relating to the entitlement to seized property). 4. Whether the petitioners are entitled to certified copies of statements recorded, the warrant of authorization, and seized documents? (Question of law, concerning the right to information under the Act). 5. Whether the summons issued under Section 131(1A) and other notices are liable to be quashed? (Question of law and fact, challenging the validity of the summons and notices). Assessee's Contentions: The primary contention was that the search and subsequent proceedings were illegal and arbitrary, and they sought the release of their seized assets and copies of relevant documents. The petitioners expressed satisfaction if the title deeds of immovable properties and other valuables were released. Revenue's Contentions: The Revenue, through its counsel, stated that in terms of a communication dated 04.08.2015, and as the Appellate Authorities (CIT(Appeals) and ITAT) had decided appeals in favour of the petitioners, the title deeds and other valuables would be released as per relevant provisions, rules, and circulars, after giving effect to the appellate orders, within eight weeks.

Which sections of the Income-tax Act were involved?

Section 132(4),Section 131(1A),Section 132

AI-generated summary — verify with the full judgment below

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4826/2021, CM APPL. 14862/2021, CM APPL. 17474/2021, CM APPL. 51725/2023, CM APPL. 12957/2025, CM APPL. 32961/2025

INDERJIT MEHTA CONSTRUCTIONS PVT. LTD. & ORS. .....Petitioner Through: Mr. Vikram Pradeep, Mr. Anay Khandelwal and Mr. Sourabh, Advocates.

versus

INCOME TAX DEPARTMENT & ANR. .....Respondent Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC; Mr. Rahul Singh, JSC; Mr. Gaurav Kumar and Mr.Tanishq Ahuja, Advocates for Revenue.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

05.08.2025 1. The present petition has been filed with the following prayers ,: “A). To issue a writ of certiorari or writ or direction in the nature of certiorari calling records of the case and quashing the order of authorisation and onsequent search as well as all subsequent and consequential proceedings (authorization letter not supplied to the petitioners) and; B). To issue a Writ of certiorari or a writ, order or irection in the nature of certiorari setting aside the letter dated 23.12.2020. C). To issue a Writ certiorari setting aside the orders dated 22.02.2021 for provisional attachment of three properties and; D). To issue a writ of mandamus directing the 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 19/08/2025 at 13:51:59

respondents to release the assets seized during the course of search, including cash, original title deeds of immovable properties, jewellery, laptop, n1obile, etc. and/or E). To issue a writ of mandamus directing the respondents to provide certified copy of the statements recorded u/s 132(4) and/or 131(1A) of the Act during the course of search or thereafter. F). To issue a writ of mandamus directing the respondents to provide certified copy of warrant of authorization or search warrant for conducting search u/s 132 upon Mis Inderjit Mehta Constructions Pvt. Ltd., Mr. Inderjit Mehta, Mr. Amarjit Mehta and their other family members and/or G.) To issue a writ of mandamus directing the respondents to provide certified copy of the books of accounts or documents (hard or soft copy) seized during the course of search upon Mis Inderjit Mehta Constructions Pvt. Ltd., Mr. Inderjit Mehta, Mr. Amarjit Mehta and their other family members, and/or; H). To issue a writ of mandamus quashing the summons u/s 131(1A) dated 30.10.2020 06.ll.2020 ,28.11.2020, 02.12.2020, 22.12.2020, 23.12.2020 31.12.2020, 16.02.2021, 19.02.2021, 08.03.2021, 15.03.2021, 18.03.2021, 30.03.2021 or any other notices issued under the provisions of the Income Tax Act, 1961 and proceedings thereto initiated by the respondent, the Income Tax Department, being illegal, arbitrary and 1mjustified and/or;

2.

Ld. Counsel for petitioner would submit he would be satisfied if the title deeds of the immovable properties and other valuables are released in favour of the petitioners. 3. Mr. Sanjeev Menon, Ld. Junior Standing Counsel for the respondent/Revenue states as per his instructions in terms of communication dated 04.08.2015, as the Appellate Authorities i.e. CIT appeals and ITAT have decided the appeals in favour of the petitioners/assesses, the title deeds 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 19/08/2025 at 13:51:59

and other valuables shall be released as per the relevant provisions, rules and circulars after giving effect to the appellate orders within a period of eight weeks from today. 4. In view of the submission made by Mr. Menon, the petition be disposed of as such. 5. The pending applications also stand disposed of.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 05, 2025 dd

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 19/08/2025 at 13:51:59

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