The Centre and the Income Tax Department have approached the Supreme Court seeking the transfer and consolidation of petitions pending before various High Courts challenging the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, to the Delhi High Court.

The government has specifically sought the transfer of industrialist Anil Ambani’s petitions from the Bombay High Court to the Delhi High Court, contending that the proceedings in Mumbai had made little progress.

A Bench headed by Chief Justice of India Surya Kant, along with Justice Joymalya Bagchi and Justice V Mohana, adjourned the matter on Tuesday after the Centre sought two weeks to compile details of similar cases pending before different High Courts.

Senior Advocate Zoheb Hossain, appearing for the Income Tax authorities, said several challenges to the 2015 legislation were pending before the Delhi and Bombay High Courts.

The CJI observed that the Delhi High Court could decide the issues first, with its ruling subsequently being placed before the Bombay High Court.

Hossain, however, argued that allowing similar cases to continue before multiple High Courts could result in parallel proceedings. He said the Black Money Act was a central legislation and prolonged stays in cases challenging its provisions could undermine its objective of recovering undisclosed foreign assets.

Hossain said around 15 to 20 matters were pending before the Delhi High Court, where pleadings had been completed and written submissions filed, making them ready for final hearing. In contrast, he said, the proceedings before the Bombay High Court had not progressed to the same extent.

The Bench pointed out that the parties before the Delhi High Court could themselves seek the transfer of those matters to Bombay. Hossain maintained that the Delhi cases were substantially more advanced.

Seeking an adjournment, Hossain said Solicitor General Tushar Mehta would make submissions in the matter, given the significant revenue implications involved.

He said similar batches of cases before different High Courts could delay adjudication of issues concerning undisclosed foreign assets.

The Court accordingly adjourned the proceedings. The Income Tax authorities said they would place before the Supreme Court a comprehensive list of cases concerning the Black Money Act pending before various High Courts and seek their expeditious disposal, citing the wider public interest involved.