Case Law Details
Anil Dhirajlal Ambani Vs Union of India & Ors. (Bombay High Court)
The Bombay High Court issued Rule in a writ petition challenging the constitutional validity of certain provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The Court noted that similar challenges to provisions of the Black Money Act were already pending before it, in which Rule had been issued and interim relief granted. The respondents were directed to file their affidavits in reply within four weeks.
Since an assessment order had already been passed and the petitioner had filed an appeal before the CIT(A), the Court permitted the appellate proceedings to continue. However, it clarified that no coercive action, including prosecution and penalty proceedings, shall be taken against the petitioner until the hearing and final disposal of the writ petition. The Court also directed that the matter be heard along with other pending writ petitions involving similar issues.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. The above Writ Petition challenges certain provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (for short “Black Money Act”) as being ultra vires the Constitution of India.
2. It has been brought to our notice that the constitutional validity of certain provisions of the Black Money Act have been challenged in other Writ Petitions as well, and in which Rule had already been issued and interim relief is granted.
3. In these circumstances, we issue Rule.
4. Mr. Sharma appears for all the Respondents and waives service. The concerned Respondents shall file their affidavit in reply to the above Writ Petition within a period of four weeks from today and serve a copy of the same on the advocates for the Petitioner.
5. As far as interim relief is concerned, we direct that since the Assessment Order is already passed, and the Petitioner has already filed an Appeal before the CIT(A), the said Appeal can proceed and orders can be passed thereon. However, we clarify that no coercive action shall be taken against the Petitioner, including that of prosecution and penalty, till the hearing and final disposal of this Writ Petition.
6. We direct that the above Writ Petition be heard along with Writ Petition No. 1300 of 2018, Writ Petition No. 965 of 2019 and Writ Petition No. 3559 of 2025 which raise the same or similar issues.
7. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.
Author Bio
