Delhi HC lacks jurisdiction over Income Tax seizure case as search occurred in Haryana territory

The Delhi HC dismissed a writ petition seeking mandamus for release of jewellery and bullion seized during an Income Tax search. The court held it lacked jurisdiction since the search and seizure occurred in Haryana, outside Delhi's territorial limits. The petition was dismissed with liberty to approach the appropriate HC having jurisdiction. All rights and contentions of the petitioner, including on maintainability, were expressly reserved for future proceedings.

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The Delhi High Court, through Justices Yashwant Varma and Ravinder Dudeja, dismissed the writ petition seeking a writ of Mandamus to direct the release of assets (jewellery and bullion) seized during an Income Tax search conducted in Haryana. The Court emphasized the preliminary objection regarding maintainability, noting that since the search and seizure occurred outside Delhi, the Delhi High Court lacked jurisdiction. The petition was dismissed "with liberty reserved to the writ petitioner to approach the appropriate High Court." All rights and contentions, including those on maintainability, were expressly reserved.

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