Narender Kumar Atri V. Union of India

W.P.(C)/11026/2025

AI Insights

The case involves a petition filed by Narender Kumar Atri and others, seeking to quash the provisional attachment of their personal assets, including bank accounts, fixed deposits (FDs), and materials from personal lockers. The attachment was initially ordered under section 132(3) of the Income Tax Act by the Investigation Wing. However, the order was set to expire after 60 days, and no further action was taken to extend it. The respondents, represented by the Union of India, did not object to the release of the assets as the PAO had expired. The court's decision was based on the expiration of the PAO and the lack of any objection from the tax authorities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822415 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 08-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHLOK CHANDRA; NAINCY JAIN; MADHAVI SHUKLA; ANSHUMAN JINDAL
• Assessee Lawyers: ASHISH CHAUHAN
• Keywords: Bank accounts; FDs; Income Tax Act; Provisional attachment; Personal Assets; Lockers; PAO
• Section: 132(3)

Judgement Text

"$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11026/2025 CM APPL. 45396/2025 NARENDER KUMAR ATRI & ORS. .....Petitioner Through: Mr. Ashish Chauhan, Adv. versus UNION OF INDIA & ORS. .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs Mr. Anshuman Jindal, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 08.12.2025 1. This petition has been filed with the following prayers: “a. Issue Appropriate Writ/Order/Direction thereby quashing the provisional attachment of the Personal Assets of the Petitioners of viz a viz the Panchnamas as mentioned and included in the Panchnamas; AND b. Direct Respondent no.1 to release/ unfreeze/ lift the provisional attachment of the personal assets including the bank accounts, FDs and material seized from personal lockers of the Petitioners as mentioned in Para 14 of the Petition and Panchnamas” 2. Ms. Naincy Jain learned Junior Standing Counsel appearing for the respondent has placed before us a communication dated 05.12.2025 received by her from the Assessing Officer (AO) to state the following: “Resp Madam/Sir, Kindly refer the trailing mail on the above subject. In this regard, it is further clarified that the POA issued in the following individuals/persons issued u/s 132(3) of the Act on 27/11/2024 by Investigation Wing, Has expired as per Income Tax Act, which was valid for 60 days only. 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 15/12/2025 at 10:56:24 Printed from counselvise.com 1 Amarleela Hospitals Pvt. Ltd. AABCA1197L 2 Anubha Atri Sehdev ARJPS5217K 3 Dewsoft Overseas Pvt. Ltd. AABCD3196J 4 Golden Chariot Hospitality Pvt. Ltd. AADCG5730B 5 Golden Chariot Hotels Pvt. Ltd. AADCG5729L 6 Golden Chariot Recreations Pvt. Ltd. AADCG6309C 7 NARENDER KUMAR ATTRI AACPA3637M 8 PLANET DEWSOFT PRIVATE LIMITED AAICP1539Q 8 Rein Development Pvt. Ltd. AAGCR0523E 10 Rein Enterprises Pvt. Ltd. AAFCR8793R 11 Rishi Sehdev AARPS2889Q 12 Samriddhi Recreation Pvt. Ltd. AAHCS4632E 13 Rishi Sehdev AARPS2889Q In this regard, it is further clarified that there is No Objection from this office, on release/detachments of the Bank accounts and FDs and Lockers, as the PAO exists on the Bank accounts has already expired. Regards, (Ankit Mishra) Assistant Commissioner of Income Tax Central Circle-02, Delhi.” 3. The above reveals, the Officer has expressed no objection of the office on release / detachment of the bank accounts, FDs and lockers, as PAO has already expired. 4. We have been informed no communication has been sent to the bank 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 15/12/2025 at 10:56:24 Printed from counselvise.com with regard to release/detachment of the bank accounts, FDs and lockers as per PAO dated 27.11.2024. 5. Appropriate shall be that for the AO to send a communication to the bank stating aforesaid in respect of the bank accounts, FDs and lockers which have been attached pursuant to the PAO dated 27.11.2024. 6. The petition stands disposed of and the pending application is dismissed as having become infructuous. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 08, 2025 RT 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 15/12/2025 at 10:56:24 Printed from counselvise.com "