TaxTMI 
TaxTMI 
2023 (1) TMI 1299
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....a petition seeking the following prayers: "a) Issue an appropriate Writ, Order or Direction calling upon the Respondent to bring on record and after examining the same quash and set aside the ECIR/06/HIU/2019 initiated by Respondent: b) Issue an appropriate Writ, Order or Direction quashing and setting aside the notices dated 13.09.2021, 10.11.2021 and 16.11.2021 issued by IO in ECIR/06/HIU/2019 initiated by Respondent and c) Stay the investigation in ECIR/06/HIU/2019 during the pendency of the aforesaid Writ Petition." 4. It is stated by Mr. Bhandari, learned counsel for the petitioner that in the present case, the petitioner sent money through bank accounts for purchase of property in London. There is no evas....
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....ted RC No. 224/2017/A-001, till the charge-sheet is filed and thereafter, if the petitioner is charge-sheeted and summoned as an accused." 8. Per contra, Mr. Hossein, learned counsel for the respondent has drawn my attention to the complaint made against the petitioner u/s 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and more particularly para 7 and 9 which reads as under: "07. Sh. Raghav Bahl, has understood his investment in the London Property by E2. 73 lakhs. The value declared by Sh. Raghav Bahl in the FA schedule of his return of Income for A.Y. 2018-19 is only E5.8.4 lakhs. The property has been purchased in the name of Sh. Raghav Bahl. He has claimed that part of the payme....
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....or under-reported investment in the London property by E 2.73 lakhs. The value declared by Sh. Raghav Bahl in the FA Schedule of his return of Income for A.Y. 2018-19 is only E 5.84 lakhs. The property has been purchased payment towards this property has been made by Ms. Tara Bahl and RBRK Investment Ltd. however, Sh. Raghav Bahl has failed to explain the nature of these payments made by Ms. Tara Bahl and RBRK investment Ltd. on his behalf, i.e. whether they are in the nature of loans/gifts, etc. moreover, no corresponding liability has been disclosed in his balance sheet of the year under consideration. Thus, it is apparent that the investment made in the property, over and above that declared in his return of income, is from his undisclos....
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....IR and according to the Supreme Court in 'Kirit Shrimankar vs U.O.I' in W.P.(Crl) 109/2013 has held that a writ remedy on account of issuance of summons at the stage of investigation/enquiry is highly premature. 13. The relevant paras read as under: " In the course of hearing of the Writ Petition, we find that the writ petition was premature. The petitioners seek for the prayers as have been couched in the writ petition where the petitioners pray for issuance of mandamus to determine the question of law, as to whether the allegation of commission of offence under Section 135 of the Customs Act, 1962 would construe a bailable offence with further directions to comply with Sections 154, 155 and 157 of the Code of Criminal ....
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....aw the writ petition reserving petitioner's liberty to work out his remedy in future, if any such situation arises." 14. There is no violation of any fundamental right or even legal right of the petitioner warranting interference of this Hon'ble Court at the stage of summons. Reliance is placed on 'Virbhadra Singh & Anr. vs. Directorate of Enforcement & Anr.' 2017 SCC OnLine Del 8930 where it was held:- "143... The powers conferred on the Enforcement Officers for the purpose of complete and effective investigation include the power to summon and examine "any person". The law declares that every such person who is summoned is bound to state the truth. At the time of such investigative process, the person summoned ....