ADM (RETD.) S.M. Nanda & ANR. V. UOI & ANR

W.P.(C)/1756/2007

AI Insights

The case involves a writ petition filed by ADM (RETD.) S.M. Nanda and another petitioner against the Union of India and another respondent, seeking various writs including certiorari and mandamus related to the proceedings under section 132 of the Income Tax Act. The petitioners sought to challenge the proceedings and requested the court to direct the respondents to cease harassment and allow access to their bank accounts and deseal jewelry that was under restraint. However, the court dismissed the petition as infructuous, noting the significant delay since the search and the absence of any interim orders.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 830275 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 14-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SIDDHARTHA SINHA; EASHA GURUND
• Keywords: Bank accounts; Certiorari; Certiorari; Harassment; Income Tax; Jewellery; Mandamus; Deseal
• Section: 132

Judgement Text

"$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1756/2007 ADM (RETD.) S.M.NANDA & ANR. ....Petitioners Through: None. versus UOI & ANR ....Respondents Through: Mr. Siddhartha Sinha, SSC & Ms. Easha Gurund, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 14.01.2026 1. The instant writ petition has been preferred for the following reliefs: “i) Issue an appropriate writ, order or directions in the nature of certiorari for calling of all the records of the Petitioners in which there are reasons to believe for satisfaction under section 132 of the Act for examination by this Hon'ble Court and thereafter the proceedings under section 132 of the Income Tax Act may be quashed by a suitable writ, order or directions of this Hon'ble Court. ii) Issue an appropriate writ, order or directions in the nature of Mandamus directing the Respondents to not to harass the Petitioners and deseal the almirah containing jewellery which is put under restraint in the bedroom of the Ist floor of the premises of the Petitioner, which even otherwise belongs to Petitioner, son and the same is duly accounted and reflected in the returns. iii) Issue an appropriate writ, order or directions in the nature of Mandamus directing the Respondents to issue directions thereby allowing the Petitioners to operate their bank accounts, FDRs This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/01/2026 at 13:45:33 Printed from counselvise.com contained in para 2 above.” 2. On perusal of the record, we find that no interim order has been passed in the matter and, in absence of any interim order, impugned proceedings would naturally have come to a logical end; 18 years after the search having taken place, no relief can be granted to the petitioner. 3. In view of the aforesaid, the present writ petition is dismissed as having become infructuous. 4. A copy of this order be sent to the petitioner by way of Registered Post Acknowledgment Due. 5. It shall be open for the petitioner to apply for revival of the case, if deemed appropriate and necessary. DINESH MEHTA, J. VINOD KUMAR, J. JANUARY 14, 2026/sr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/01/2026 at 13:45:33 Printed from counselvise.com "