UNION OF INDIA Vs. GAUTAM KHAITAN

JUDGEMENT

(1.) Leave granted.

(2.) The present appeal challenges the interim order passed by the Division Bench of the Delhi High Court in Writ Petition (Crl.) No. 618 of 2019 dated 16.05.2019 thereby, restraining the appellants herein from taking and/or continuing any action against the writ petitioner (respondent herein) pursuant to the Order dated 22.01.2019 under Section 55 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (hereinafter referred to as the "Black Money Act") passed by Appellant No. 2 herein.

(3.) We have heard Mr. Tushar Mehta, learned Solicitor General appearing on behalf of the appellants, and Mr. P.V. Kapur, learned senior counsel appearing on behalf of the sole respondent.