DR MANOJ KHANNA vs INCOME TAX OFFICE

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 18. Sh. Sanjeev was the wholetime director of the company an