Court Restrains Coercive Actions Against Anil Ambani Pending Final Disposal of Writ Petition
In a significant legal development, the Bombay High Court has granted interim relief to Mr. Anil Dhirajlal Ambani in his writ petition challenging the constitutional validity of certain provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The court, comprising Justices B.P. Colabawalla and Firdosh P. Pooniwalla, has restrained any coercive actions, including prosecution and penalties, against Mr. Ambani until the final disposal of the writ petition.
The writ petition, numbered 5321 of 2022, contests the provisions of the Black Money Act as ultra vires to the Constitution of India. It raises issues similar to those in other pending writ petitions, prompting the court to direct that Mr. Ambani's petition be heard alongside Writ Petition No. 1300 of 2018, Writ Petition No. 965 of 2019, and Writ Petition No. 3559 of 2025.
The court has issued a Rule, and the respondents have been given four weeks to file their affidavit in reply. Meanwhile, Mr. Ambani is allowed to proceed with his appeal before the Commissioner of Income Tax (Appeals), with the court clarifying that no coercive measures will be enforced during the pendency of the writ petition.
This interim relief comes as a reprieve for Mr. Ambani, who is represented by Senior Advocate Mr. Prakash D. Shah, alongside a legal team from M/s. Crawford Bayley & Co. The Union of India and other respondents are represented by Advocate Mr. Akhileshwar Sharma.
The court's decision underscores the ongoing judicial scrutiny over the Black Money Act's provisions, which have been subject to multiple legal challenges. This case will be keenly watched as it proceeds, given its implications for the interpretation and application of the Black Money Act.
Bottom Line:
Constitutional validity of certain provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 challenged - Interim relief granted to the petitioner restraining coercive actions, including prosecution and penalty, till final disposal of the writ petition.
Statutory provision(s): Article 226 of the Constitution of India, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Shri. Anil Dhirajlal Ambani v. Union of India, (Bombay)(DB) : Law Finder Doc id # 2920394
