The Supreme Court deferred hearing on the Centre’s plea seeking transfer of proceedings concerning industrialist Anil Dhirajlal Ambani under the Black Money Act from the Bombay High Court to the Delhi High Court.
A Bench comprising Chief Justice of India Surya Kant, Justice Joymalya Bagchi and Justice V. Mohana asked the Union Government to provide details of similar matters pending before different High Courts.
Background of the Case
The Centre and the Income Tax authorities have sought consolidation and transfer of proceedings arising under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
Advocate Zoheb Hossain, appearing for the Centre, submitted that several connected matters are pending before the Delhi High Court, where proceedings are said to be ready for final hearing. He argued that the Bombay High Court matter had not progressed similarly.
Hossain also referred to the revenue implications involved and submitted that parallel proceedings before different High Courts could delay the resolution of common legal issues.
The Bench, however, questioned why one High Court should be preferred over another.
“Why should we prefer one High Court over another?” CJI Surya Kant asked during the hearing.
The Chief Justice observed that if the Delhi High Court matter is already ready for hearing, the Centre could first seek a decision there and thereafter request the Bombay High Court to consider the matter.
Hossain responded that around 15 to 20 matters were pending before the Delhi High Court and that pleadings and written submissions had already been completed in those cases.
The Centre sought additional time to place a complete list of related proceedings before the Supreme Court, including matters pending in different High Courts.
The Bench accordingly adjourned the hearing and directed the Union to furnish the relevant details.
The Supreme Court did not order transfer of the proceedings at this stage. The matter was adjourned to enable the Centre to place details of the pending cases before the Court.
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