Sanjay Bhandari Vs ITO (Supreme Court of India)
The Supreme Court addressed petitions filed by Sanjay Bhandari against the Income Tax Office, focusing on issues related to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and the Fugitive Economic Offenders Act, 2018. In the initial proceedings, the petitioner, represented by Shri Kapil Sibal, sought permission to present all legal and factual arguments before the relevant tax authority. The court, with agreement from the respondent’s counsel, Shri S.V. Raju, granted this request, allowing Bhandari to raise all permissible contentions under the 2015 Act. The court also clarified that the authority must consider these arguments without being influenced by the Delhi High Court’s impugned order. Further, recognizing potential limitations issues due to prior legal proceedings, the Supreme Court granted Bhandari two weeks to file a statutory appeal against the Assessment Order. The court explicitly directed that if the appeal is filed within this period, the appellate authority cannot raise objections regarding the limitation period.
In a separate but related matter, SLP (Crl.) No(s). 18321/2024, the court reviewed a High Court order concerning a challenge to a Summoning Order and proceedings under the Fugitive Economic Offenders Act, 2018. Similar to the tax case, the Supreme Court allowed Bhandari to raise all legal and factual contentions before the concerned authority. The court emphasized that these contentions must be considered on their merits, in accordance with the 2018 Act, and without any influence from the High Court’s observations. The court’s decisions in both instances aimed to ensure that Bhandari has a fair opportunity to present his case, addressing both procedural and substantive aspects of the legal matters at hand. The court disposed of both special leave petitions, along with any pending applications, after issuing these directives.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
