* IN THE HIGH COURT OF DELHI AT NEW DELHI

% Judgment Reserved on: 11.11.2025

Judgment delivered on: 23.12.2025

Judgment uploaded on: As per Digital Signature~

+ W.P.(C) 12433/2025 & CM APPL. 50663/2025

RAJESH GUPTA & ORS. .....Petitioners

versus

ASSISTANT COMMISSIONER OF INCOME

TAX CENTRAL CIRCLE 31 DELHI & ORS. .....Respondents

Advocates who appeared in this case

For the Petitioners : Ms Kavita Jha, Sr Advocate with Mr

Vaibhav Kulkarni and Mr Himanshu

Aggarwal, Advocates

For the Respondents : Mr. Indruj Singh Rai, SSC Mr. Sanjeev

Menon, Mr. Rahul Singh, JSCs and Mr.

Gaurav Kumar, Advocate.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

JUDGMENT

V. KAMESWAR RAO, J.

1. This petition has been filed with the following prayers:

“a. quashing the impugned order dated 18.07.2025 passed by

Respondent No. 1; and

b. releasing the Gold (Coins) and jewellery seized in terms of Annexures B-1, B-2, J-1, J-2, J-3 & J-4 [Annexure C to the

present writ petition]; and/or”

2. This present petition is a second round of litigation before this Court. The petitioners no. 1 and 2 are husband and wife and the petitioners no. 3 and 4 are their children. The brief factual background surrounding the case i