Delhi HC rejects man’s plea for income tax probe into estranged wife’s family finances

NEW DELHI: The Delhi High Court has rejected a man's plea for an income tax inquiry into the finances of his estranged wife's family, which he said gave Rs 2 crore dowry and spent lavishly for the wedding.
A division bench comprising Chief Justice D K Upadhyaya and Justice Tushar Rao Gedela on February 19 observed that the petition appeared to stem from a marital dispute between the separated couple.
The court noted that the petitioner's legal representative failed to specify which fundamental or statutory right of the man had been infringed.
"It appears that the present petition is predicated upon a matrimonial feud between the petitioner and wife. That apart, the record also reveals that the disputes are hotly contested and involve highly complex and disputed questions of facts which will not be within the purview of the Income Tax department to adjudicate," the bench stated.
The bench further stated, "Similarly, such disputed questions of facts also cannot be adjudicated under Article 226 of the Constitution of India."
The petitioner requested the income tax (IT) department to investigate alleged undeclared cash transactions of Rs 2 crore, including wedding expenses, by his estranged wife's family.
Additionally, he requested scrutiny of the family's tax returns and financial documentation spanning a decade, seeking legal action for potential perjury, tax evasion or financial irregularities.
The couple's marriage in 2022 deteriorated, leading to the wife filing a police complaint against her spouse.
The petitioner's counsel indicated that his client had submitted a complaint to the IT department requesting investigation into the income sources of the wife's family and their alleged unreported cash dealings.
The counsel stated that despite multiple follow-ups, no action was initiated by the authorities.
The court highlighted that the petitioner's representative could not specify the relevant provision under which such a complaint was filed with the IT department.
"Clearly, the complaint was not under a statutory scheme or a regulatory mechanism available under the Income Tax Act, 1961, thus the question of non-response to such complaint constituting violation of fundamental right or even a civil or statutory right of the petitioner, is non-existent. The said submission is unmerited," it stated.
The court determined that the petitioner was attempting to initiate an unfocused investigation through legal proceedings.
The bench concluded, "This is clearly impermissible and cannot be countenanced. In view of the above observation, the present petition stands dismissed."