Ateesh Agarwal Vs Union of India And Ors (Delhi High Court)
Delhi High Court dismissed a petition filed by Ateesh Agarwal seeking a directive for the Income Tax Department to investigate alleged illegal cash transactions of ₹2 crore in dowry payments by his wife’s family. The petitioner argued that these transactions violated Section 269ST of the Income Tax Act, 1961, which prohibits cash transactions exceeding ₹2 lakh. The plea sought an inquiry into the financial records and income tax returns of his wife (respondent no.3) and her family members (respondents nos.4 to 6) over the last ten years.
Agarwal contended that his wife had filed a police complaint and a civil suit alleging that her family gave ₹2 crore as dowry and spent additional crores on their wedding. Based on these claims, he filed a formal complaint with the Income Tax Department, demanding an investigation into potential tax evasion and financial misconduct. However, when the department did not respond, he approached the High Court, arguing that the non-action violated his legal rights.
The court, however, found no fundamental or statutory right of the petitioner that had been infringed. It observed that the case arose from a matrimonial dispute and involved complex factual issues that were outside the purview of the Income Tax Department and Article 226 jurisdiction. The bench noted that the petitioner failed to establish any legal provision under which such a tax investigation could be mandated. A writ petition cannot be used to initiate a “roving and fishing inquiry” into private disputes without a clear legal basis.
