R K YADAV THROUGH DIRECTOR OF INCOME TAX INV-II AND ORS vs DINESH KUMAR

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of order: 15th January, 2025 + CONT.APP.(C) 2/2025 R K YADAV THROUGH DIRECTOR OF INCOME TAX INV-II AND ORS .....Appellants Through: Mr. Shlok Chandra, Senior Standing Counsel with Ms. Naincy Jain and Ms. Madhavi Shukla, Junior Standing Counsel and Mr. Sankalp Sharma, Advocates versus DINESH KUMAR .....Respondent Through: Mr. Sahil Sharma, Advocate CORAM: HON'BLE MR. JUSTICE CHANDRA DHARI SINGH HON'BLE MR. JUSTICE MANOJ JAIN ORDER CHANDRA DHARI SINGH, J (Oral) CRL.M.A.2338/2025 (for exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. CONT.APP.(C) 2/2025 and CM APPL. 2337/2025 1. The instant appeal under Section 19 of the Contempt of Courts Act, 1971 (hereinafter “the Act”) has been filed on behalf of the appellant challenging the impugned order dated 8 th January, 2025 passed by the learned Single Judge in the contempt case bearing CONT.CAS(C) No. Signature Not Verified Digitally Signed By:PRAVEEN KUMAR BABBAR CONT.APP.(C) 2/2025 Page 1 of 9 Signing Date:18.01.2025 16:29:29 242/2018. 2. Briefly stated, a survey under Section 133A of the Income Tax Act, 1961 (hereinafter “IT Act”) was conducted at the premises of one M/s Vishal Iron Works Pvt. Ltd. Thereafter, certain documents were seized as per Section 132 of the IT Act and according to the IT Department, the said documents brought out that the proprietor of the aforesaid company had introduced the respondent herein to the Oriental Bank of Commerce. Accordingly, the bank account of one M/s Krishna Machine Tools was also attached and an amount of Rs. 36,64,912/- was seized. 3. Aggrieved by the same, a Writ Petition bearing W.P.(C) No. 15111/2014 was filed by the respondent herein and vide order dated 7 th December, 2017, the concerned