THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.11.2014 + W.P.(C) 7639/2014 & CM 18004/2014 OM FINCAP PVT. LTD. Petitioner versus COMMISSIONER OF INCOME TAX-III, & ORS ..... Respondents + W.P.(C) 7640/2014 & CM 18006/2014 PAWAN KUMAR DHINGRA ..... Petitioner versus COMMISSIONER OF INCOME TAX-III & ORS ..... Respondents + W.P.(C) 7642/2014 & CM 18020/2014 OM PRAKASH DHINGRA ..... Petitioner versus COMMISSIONER OF INCOME TAX-VII, & ORS ..... Respondents Advocates who appeared in this case: For Petitioners : Mr Salil Kapoor with Mr Vikas Jain For Respondents : Mr Rohit Madan with Mr P. Roy Chaudhuri and Mr Akash Vajpai CORAM:- HON BLE MR JUSTICE BADAR DURREZ AHMED HON BLE MR JUSTICE SIDDHARTH MRIDUL JUDGMENT BADAR DURREZ AHMED, J (ORAL) W.P.(C) Nos. 7639/2014, 7640/2014 & 7642/2014 Page 1 of 6 1. These writ petitions arise out of common sequence of events and are, therefore, being disposed of together, main writ petition being WP(C) 7642/2014 (Om Prakash Dhingra v. CIT and Others). In that petition, there is prayer for quashing warrant of authorization dated 15.05.2013 and consequent search conduct on 23.05.2013 under Section 132 of Income Tax Act, 1961. prayer has also been made for quashing all subsequent events including order dated 18.09.2013 under Section 127 of said Act as also Panchnamas dated 24.05.2013, 23.05.2013 and 14.06.2013. Similar prayers have been made in other two writ petitions. 2. Mr Om Prakash Dhingra is director in Om Fincap Private Limited and Pawan Kumar Dhingra, who is petitioner in WP(C) 7640/2014, is son of Om Prakash Dhingra and is also director in Om Fincap Private Limited. latter company is petitioner in WP(C) 7639/2014. relevant file was produced by Mr Madan appearing on behalf of Income Tax Department. We have seen original Form No. 45, which is warrant of authorization under Section 132 of said Act. said warrant has been issued in name of Shri Om Prakash and address given is J-6/15, DLF City-II, W.P.(C) Nos. 7639/2014, 7640/2014 & 7642/2014 Page 2 of 6 Gurgaon. Mr Madan has also handed over letter dated 10.11.2014 which has been issued to him by Assistant Commissioner of Income Tax, Central Circle, Noida in connection with WP(C) 7639/2014 titled Om Fincap Private Limited v. CIT and Others. He has received similar letters in respect of other two writ petitions also. said letter is taken on record. 3. On going through said letter, it appears that search was conducted essentially in respect of Premia Group and its group companies. Elevate Real Estate Services Private Limited is one such group company of Premia Group in which directors, inter alia, include one Shri Om Prakash. residential address of Shri Om Prakash was given as J-6/15, DLF City-II, Gurgaon. It is for this reason that search was conducted at above address on 23.05.2013. Further searches were conducted at office premises of Om Fincap Private Limited and locker belonging to Mr Pawan Kumar Dhingra. 4. learned counsel for petitioners stated that searches that were conducted at above mentioned locations were on basis of mistaken identity. petitioners contend that Mr Om Prakash Dhingra W.P.(C) Nos. 7639/2014, 7640/2014 & 7642/2014 Page 3 of 6 is not person in respect of whom Income Tax Department intended to conduct search. This is so because Mr Om Prakash Dhingra is neither director in Elevate Real Estate Services Private Limited nor is he in any way connected with Premia Group. confusion has arisen because one of directors in Elevate Real Estate Services Private Limited was also one Mr Om Prakash, whose full name was Om Prakash Duggal. Coincidently, said Mr Om Prakash Duggal was earlier also resident of J-6/15, DLF City-II, Gurgaon. 5. learned counsel for parties are agreed that Mr Om Prakash Dhingra and Mr Om Prakash Duggal are two different persons as their parentage is entirely different and they are holders of two different PAN numbers. Shri Om Prakash Dhingra has PAN Card bearing No. ADIPD 5137A. name of his father is late Sh. Bhagwan Das. Insofar as Mr Om Prakash Duggal is concerned, his PAN Number is BNMPP 5846B. His father s name is Ram Kumar. It is, therefore, obvious that Shri Om Prakash Duggal and Shri Om Prakash Dhingra are two different persons. W.P.(C) Nos. 7639/2014, 7640/2014 & 7642/2014 Page 4 of 6 6. Furthermore, Mr Om Prakash Dhingra has no connection with Elevate Real Estate Services Private Limited and consequently with Premia Group. As such, search that was conducted in premises of Mr Om Prakash Dhingra as also in office premises of Om Fincap Private Limited and locker belonging to Mr Pawan Kumar Dhingra was clear case of bona fide mistake of identity on part of Income Tax Authorities. 7. Be that as it may, fact remains that warrant of authorization dated 15.05.2013 did not, in fact, relate to Mr Om Prakash Dhingra. Consequently, search operations conducted in aforesaid locations would be without authority of law. We are making it clear that we are not quashing warrant of authorization dated 15.05.2013 as it now stands clarified that it does not relate to Mr Om Prakash Dhingra but to Mr Om Prakash Duggal. Income Tax Department would be at liberty to proceed with warrant of authorization in accordance with law insofar as Mr Om Prakash Duggal is concerned. Subject, of course, to any rights which latter may have in law. But, insofar as Mr Om Prakash Dhingra and other petitioners are concerned, search operations are held as non est and all subsequent events pursuant thereto W.P.(C) Nos. 7639/2014, 7640/2014 & 7642/2014 Page 5 of 6 are also declared as non est. order passed under Section 127 of Income Tax Act on 18.09.2013 is also set aside. 8. writ petitions are allowed as above. There shall be no order as to costs. BADAR DURREZ AHMED, J NOVEMBER 14, 2014 SIDDHARTH MRIDUL, J SR W.P.(C) Nos. 7639/2014, 7640/2014 & 7642/2014 Page 6 of 6 Om Fincap Pvt. Ltd. v. Commissioner of Income-tax-III & Or