Renu Nanda V. UOI & ANR

W.P.(C)/1757/2007

AI Insights

The case involves a writ petition filed by Renu Nanda against the Union of India and another respondent, seeking judicial intervention under the Income Tax Act, specifically section 132. The petitioner requested the court to quash the proceedings under this section and to issue mandamus for the operation of bank accounts and return of seized articles. The court, however, dismissed the petition as infructuous, noting the significant delay and absence of any interim orders that could have altered the course of the proceedings.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 830273 (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: SHLOK CHANDRA; NAINCY JAIN; MADHAVI SHUKLA; UDIT DAD
• Keywords: Bank accounts; Certiorari; Certiorari; Infructuous; Mandamus; Seized articles
• Section: 132

Judgement Text

"$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1757/2007 RENU NANDA .....Petitioner Through: None. versus UOI & ANR .....Respondents Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC & Mr. Udit Dad, Advs. 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 Petitioner 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 issue directions thereby allowing the Petitioners to operate their bank accounts/FDRs & lockers etc. as contained in para 5 above. iii) Issue an appropriate writ, order or directions in the nature of Mandamus directing the Respondents to not to harass the Petitioner and return the seized articles.” 2. On perusal of the record, we find that no interim order has been 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 13:45:35 Printed from counselvise.com 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 13:45:35 Printed from counselvise.com "