POONAM GAHLLOT Vs. DIRECTORATE OF ENFORCEMENT

JUDGEMENT

(1.) Writ Petition under Article 226 of the Constitution of India read with Sec. 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as 'Cr.P.C.') has been filed on behalf of the Petitioner/Poonam Gahllot for directing the Respondent Directorate of Enforcement ('ED') to not insist on personal appearance of the Petitioner in the Office of Enforcement Directorate at New Delhi, in compliance of the Summons under S. 37 of The Foreign Exchange Management Act, 1999 (hereinafter "FEMA") read with 131 Income Tax Act, 1961 (hereinafter 'ITA'); and to permit the Petitioner to be represented through Counsel in response to Summons.

(2.) Brief facts of the case are that Petitioner, who is a Canadian Citizen, aged 53 years, is a house-wife and resides with her husband Shri Harish Gahllot at D-1/1001, Vasant Kunj, New Delhi. On 10/10/2018 at 12:09 PM, various persons claiming to be from the Income Tax Department, visited her property bearing H. No.F-8/15, 3rd Floor, Vasant Vihar, New Delhi, where Petitioner's son resides along with his wife in a rented accommodation. At that time, Petitioner's younger son, aged 22 years and studying in Dubai, was visiting the family and staying with his brother.

(3.) The officials virtually ransacked the premises and started giving grave threats to overawe and browbeat the Petitioner's elder son, his wife and Petitioner's younger son. Petitioner's daughter-in-law, who was at home, was also not allowed to leave the premises. Pertinently, no lady official was accompanying the said Income Tax Officials on that day. Petitioner's son and others were virtually under a house arrest as none of them were allowed to move out. The said officials left the premises in the wee hours on 13/10/2018.