Inderjit Mehta Constructions Pvt. Ltd. & Ors v. Income Tax Department & Anr

$~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 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. % 1. CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR O R D E R05.08.2025 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 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 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. of as such. 5.The pending applications also stand disposed of. V. KAMESWAR RAO, J AUGUST 05, 2025dd VINOD KUMAR, J