Limited interim protection in black money assessment challenge; coercive steps restrained and appeal time preserved

In a writ challenge under Article 226 concerning proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the HC granted limited interim protection because the assessment order was passed after the petition was filed and the matter required a proper hearing with counsel. The Court stayed the assessment order only to preserve the petitioner's appeal period and restrained the authorities from taking coercive steps pursuant to that order. The question of maintainability was expressly left open.

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Issues: Whether the assessment order passed during the pendency of the writ petition should be stayed for a limited period and whether coercive steps pursuant to that order should be restrained.

Analysis: The writ petition was entertained under Article 226 of the Constitution of India in a challenge relating to proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. As the assessment order was passed after filing of the writ petition and the matter required proper hearing with assistance of counsel, the Court granted limited interim protection. It restrained the authorities from taking coercive steps and stayed the assessment order only to prevent the limitation period for filing an appeal from expiring. The question of maintainability was expressly left open.

Conclusion: Interim stay was granted in favour of the petitioner and coercive action pursuant to the assessment order was restrained for the period directed by the Court.

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