The Bombay High Court has granted interim protection to businessman Anil Ambani while hearing his challenge to certain provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The court directed authorities not to take any coercive action against him until the writ petition is finally decided.
Anil Ambani filed a writ petition questioning the constitutional validity of certain provisions of the Black Money Act. During the hearing, the court was informed that similar challenges are already pending before the High Court in other petitions where Rule has been issued and interim relief granted.
A Division Bench comprising Justice B. P. Colabawalla and Justice Firdosh P. Pooniwalla noted that similar legal issues were already under consideration in connected matters.
The bench observed that since an assessment order had already been passed and Ambani had filed an appeal before the Commissioner of Income Tax (Appeals), “the said Appeal can proceed and orders can be passed thereon.”
The court issued Rule in the petition and directed the respondents to file their reply within four weeks. It further clarified that no coercive action, including prosecution or penalty proceedings, shall be taken against the petitioner until the hearing and final disposal of the writ petition.
The bench also ordered that the matter be heard along with other pending petitions raising similar constitutional questions regarding the Black Money Act.
Case Details:
Case Title: Anil Dhirajlal Ambani v. Union of India & Ors.
Case Number: Writ Petition No. 5321 of 2022
Judges: Justice B. P. Colabawalla and Justice Firdosh P. Pooniwalla
Decision Date: June 8, 2026
