The Delhi High Court on Monday declined a man’s request for an income tax investigation into his estranged wife’s family, whom he alleged had given a Rs 2 crore dowry and incurred lavish expenses for their wedding. The bench, comprising Chief Justice D K Upadhyaya and Justice Tushar Rao Gedela, stated that the plea stemmed primarily from a matrimonial dispute and lacked any substantial legal basis for the intervention sought.
The man’s counsel had argued for a directive to the Income Tax Department to investigate alleged illegal cash transactions and verify the family’s financial records over the past decade. However, the court noted that the dispute involves complex factual questions that are beyond the scope of the Income Tax Department and also not suitable for adjudication under Article 226 of the Constitution of India.
“It appears that the present petition is predicated upon a matrimonial feud between the petitioner and his wife. Moreover, the disputes involve complex and disputed questions of facts, which are not within the purview of the Income Tax department to adjudicate,” the bench remarked.
The court further highlighted that the petitioner’s counsel was unable to specify any violation of fundamental or statutory rights that would justify such an inquiry. The bench pointed out that the petitioner seemed to be seeking a ‘roving and fishing inquiry’ through the court, which it deemed impermissible.
The marriage, which took place in 2022, quickly deteriorated, leading the woman to file a police complaint against her husband. Following this, the man lodged a complaint with the Income Tax Department, alleging undisclosed cash transactions by his wife’s family. Despite repeated follow-ups, the department did not take any action, which led to the filing of the plea.
In dismissing the petition, the court reiterated that the issues raised did not fall under a statutory scheme or a regulatory mechanism available under the Income Tax Act, 1961, thus dismissing any claims of rights violations due to non-response from the Income Tax Department.
