The Union government, alongside the Income Tax Department, has approached the Supreme Court to request the consolidation and transfer of various petitions concerning the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to the Delhi High Court [Union of India v Anil Dhirajlal Ambani]. Among the petitioners is industrialist Anil Ambani, whose case is currently pending before the Bombay High Court. Similarly, related petitions are awaiting resolution at the Delhi High Court.
A Supreme Court bench comprising Chief Justice of India (CJI) Surya Kant, Justice Joymalya Bagchi, and Justice V Mohana has decided to adjourn the proceedings. This decision comes after the government requested an additional two weeks to compile detailed information regarding these cases from various High Courts.
Senior Advocate Zoheb Hossain, representing the Income Tax authorities, emphasized that multiple petitions challenging the 2015 Act are lodged both at the Delhi High Court and the Bombay High Court. CJI Kant suggested that the Delhi High Court should first resolve these cases, which can later serve as precedents for the Bombay High Court.
“There is no delay in the Delhi High Court, so your effort should now be to get a verdict from the Delhi High Court. Whether it is against you or in your favor is a different issue. Once you get that matter decided there, then maybe you can request the Bombay High Court to decide the matter,” CJI Kant advised.
However, Hossain argued that resolving cases in multiple courts could result in a duplication of proceedings. He cited Article 139A(2) to support this argument, highlighting that this provision was created to address such issues. “This is a central statute, the Black Money Act. The longer it remains under stay, it defeats the object of bringing back black money stashed abroad, which was why it was enacted,” he explained.
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CJI Kant noted that the opposing side might counter by requesting the transfer of Delhi High Court cases to Bombay. In response, Hossain pointed out that the Delhi High Court has 15 to 20 cases ready for final hearing, unlike in Bombay where proceedings have stalled.
Hossain further requested an adjournment to allow Solicitor General Tushar Mehta to present arguments, citing significant revenue implications. “A huge batch is created in each High Court, and when these batches are created, proceedings concerning foreign black money get stuck,” he commented.
Consequently, the matter has been deferred to a later date, with Hossain committing to submit a comprehensive list of cases before the Court. “We will also make a prayer for some sort of expeditious disposal because huge public interest is involved,” he added.
