The Delhi High Court has dismissed a writ petition filed by a man seeking an Income Tax investigation into his wife and her family, who alleged that they had given him ₹2 crore as dowry and spent additional crores on the wedding.
A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela observed that the matter arose from a matrimonial dispute. The court further noted that the petitioner failed to show any legal provision that allowed such a complaint to be filed with the Income Tax Department.
The judges stated, “The petitioner is unable to show which fundamental or statutory rights have been violated. The petition appears to be based entirely on a matrimonial conflict between the petitioner and respondent no.3.”
The petitioner claimed he had married respondent no.3 in Delhi in 2022 in a simple ceremony. However, the marriage soon broke down, and his wife filed a police complaint alleging that she and her family had paid ₹2 crores as dowry and spent several crores more on the wedding.
Relying on Section 269ST of the Income Tax Act, 1961, which prohibits cash transactions above ₹2,00,000, the man argued that the Income Tax Department must investigate whether the alleged funds were legally reported. He asked the department to check the Income Tax Returns (ITRs) of his wife and her family for possible perjury, tax evasion, or financial misconduct. When no action was taken, he approached the High Court.
The court, however, ruled that his complaint did not fall under any statutory framework of the Income Tax Act. Therefore, no violation of his fundamental or statutory rights had occurred. The judges also noted that the case involved complex matrimonial issues beyond the scope of the Income Tax Department.
The case was titled Ateesh Agarwal v. Union of India and Ors.
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