DR MANOJ KHANNA vs INCOME TAX OFFICE

Judgment text excerpt

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: December 2, 2025 + CRL.M.C. 7461/2025 & CRL.M.A. 31225/2025 DR MANOJ KHANNA .....Petitioner Through: Mr. Yogesh Jagia, Mr. Amit Sood & Mr. Tarun Dev, Advs. versus INCOME TAX OFFICE .....Respondent Through: Mr. Siddhartha Sinha, SSC CORAM: HON'BLE MR. JUSTICE AMIT MAHAJAN AMIT MAHAJAN, J. (Oral) 1. The present petition has been filed under section 528 of the Bharatiya Nagarik Suraksha Sanhita (‘BNSS’), read with Section 482 of the Code of Criminal Procedure (‘CrPC’) seeking quashing of the Complaint Case bearing No. 119/2024 initiated for the offences under section 276B read with section 278B and 278E of the Income Tax Act 1961 (‘the Act’) and the summoning order dated 21.10.2024 passed therein, qua the Petitioner. 2. Succinctly stated, a compliant under section 200 of the CrPC was filed by Deputy Commissioner of the Income Tax Department alleging that Accused no. 2/Sh. Sanjeev Mahajan and Accused no. 3/Petitioner- Dr. Manoj Khanna were the Principal Officers/Directors of the Accused no. 1/Company- M/s. Enhance Aesthetic & Cosmetics Studio Pvt. Ltd. & Ors., during the Signature Not Verified Signed By:HARMINDER CRL.M.C. 7461/2025 Page 1 of 8 KAUR Signing Date:05.12.2025 13:13:35 Financial Year 2017-18. Sh. Sanjeev was the wholetime director of the company and the Petitioner was the Managing Director. 3. It was stated that the Accused no. 1/Company is the holder of TAN No. DELE06583D and during the financial year 2017-18, the company had made payments to various persons and had deducted TDS. The total amount of TDS deducted by the accused persons was Rs. 2,09,13,002/- but the said amount of TDS was not deposited into the Government treasury within the stipulated time limit as per the Act. 4. Consequently, t