Winning Bizness Desk

Mumbai. The Bombay High Court imposed a cost of Rs 25,000 on industrialist Anil Ambani for seeking an urgent hearing on a plea challenging a show-cause notice issued by the Income Tax (I-T) Department in April 2022. A bench comprising Justices Mahesh S Sonak and Jitendra S Jain passed the order on March 27, observing that the request for urgency appeared to be "artificial" and unwarranted, especially since the notice was issued nearly two years ago on April 12, 2022. The bench said urgent circulation of such matters should not be misused.

Court Calls Out Delay, Imposes Cost

The judges noted that Ambani’s advocate, Gunjan Kakkad, had filed a praecipe — a written application for early listing — without sufficient justification for urgency. They observed that the petition was filed only at the “fag end” when the time for completing assessment was approaching its statutory deadline of March 31, 2025. The bench remarked that the challenge was only to a show-cause notice and dismissed the urgent plea, directing Ambani to deposit Rs 25,000 with Tata Memorial Cancer Hospital within two weeks. The court also scheduled the main hearing for April 1.

Petition Withdrawn After I-T Order Issued

When the matter came up on April 1, Senior Advocate Rafique Dada, representing Ambani, informed the court that the petitioner was no longer pressing the plea as the I-T Department had already passed the assessment order concerning the relevant year. Dada also told the bench that the Rs 25,000 cost had been duly paid. Taking note of this, the court disposed of the petition as withdrawn.

Court Stresses Responsible Use of Urgency Pleas

The Bombay High Court made it clear that the provision for urgent hearing should not be invoked casually or to delay ongoing statutory proceedings. The case underlined how courts expect litigants to act in a timely and responsible manner, particularly when challenging procedural steps like show-cause notices. The cost imposed and the court’s firm remarks aim to serve as a deterrent against misuse of judicial time through delayed or strategically timed filings.

Timeline:-

1. Bombay High Court fined Anil Ambani Rs 25,000 for wrongly seeking urgent hearing in a tax case.

2. The court found the urgency to be “artificial” since the notice was issued in April 2022.

3. Cost was directed to be paid to Tata Memorial Cancer Hospital within two weeks.

4. Ambani later withdrew the plea as the I-T Department had already passed its order.

5. The court cautioned against misuse of urgent hearing requests to delay assessments.