Smt. Poonam Gahllot vs Directorate Of Enforcement

ik-88356743 Delhi High Court 1 December 2025 • 16 min read

Judges (1)

Neena Bansal Krishna Delivered

Counsel (8)

Anupam S Sharrma Counsel Respondent Arun Bhardwaj Counsel Respondent Harpreet Kalsi Counsel Respondent Malak Bhatt Counsel Petitioner Neeha Nagpal Counsel Petitioner Ripudaman Sharma Counsel Respondent Samridhi Counsel Petitioner Vashisht Rao Counsel Respondent

Parties (2)

Directorate of Enforcement Respondent Poonam Gahllot Petitioner

Case Significance

Smt. Poonam Gahllot vs Directorate Of Enforcement is a Delhi High Court decision dated December 1, 2025 (citation: ik-88356743). A Canadian citizen and housewife challenged summons issued by the Enforcement Directorate under Section 37 FEMA read with Section 131 of the Income Tax Act, seeking to be exempted from personal appearance and to be represented through counsel, arguing that Section 160 CrPC (requiring women to be examined at their residence) should apply. The ED, represented by Senior Advocate Arun Bhardwaj, contended that FEMA proceedings are civil in nature and governed by the Civil Code, not CrPC. The writ The case was heard by Justice Neena Bansal Krishna.

Summary

A Canadian citizen and housewife challenged summons issued by the Enforcement Directorate under Section 37 FEMA read with Section 131 of the Income Tax Act, seeking to be exempted from personal appearance and to be represented through counsel, arguing that Section 160 CrPC (requiring women to be examined at their residence) should apply. The ED, represented by Senior Advocate Arun Bhardwaj, contended that FEMA proceedings are civil in nature and governed by the Civil Code, not CrPC. The writ petition was dismissed, the court holding that Section 37 FEMA is analogous to Section 131 of the IT Act governed by Civil Code, which contains no provision like Section 160 CrPC.

What was the outcome of Smt. Poonam Gahllot vs Directorate Of Enforcement?

A Canadian citizen and housewife challenged summons issued by the Enforcement Directorate under Section 37 FEMA read with Section 131 of the Income Tax Act, seeking to be exempted from personal appear...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-88356743)