ANILA RASIKLAL MEHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Ravi Kadam, learned senior counsel along with Mr. Ashish Kamat, Ms Cheryl Fernandes and Ms Anushka Shah, learned counsel for the writ petitioners; also heard Mr. Anil Singh, learned Additional Solicitor General of India along with Mr. Suresh Kumar, learned counsel for the respondents.

(2.) This notice of motion has been sought for by the petitioners for stay of impugned notice dated 20.12.2017 as well as subsequent notices issued under the provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 pending final hearing and disposal of the writ petition.

(3.) Case of the petitioners is that petitioner No.1 is the mother of petitioner No.3 whereas petitioner No.4 is the wife of petitioner No.3. Petitioner No.2 is the son of petitioner Nos.3 and 4. During the pendency of the writ petition, petitioner No.4 expired on 12.01.2019 and following order passed in Chamber Summons No.182 of 2019, petitioner No.4 has been substituted by her legal representatives.