ANURAG DALMIA vs INCOME TAX OFFICE

* IN THE HIGH COURT OFDELHI AT NEW DELHI % Reserved on:07thApril, 2025 Pronounced on: 21st July,2025 CRL.M.C. 1575/2018 & CRL.M.A. 5713/2018 ANURAG DALMIA .....Petitioner Through: Mr. Manish Kumar Singh and Ms. Nusrat Hossain, Advocates. versus INCOME TAX OFFICE .....Respondent Through: Mr. Shlok Chandra, Sr.SC with Ms. Naincy Jain and Ms. Madhavi Shukla, Jr. SCs. CRL.M.C. 1576/2018 & CRL.M.A. 5716/2018 ANURAG DALMIA ....Petitioner Through: Mr. Manish Kumar Singh and Ms. Nusrat Hossain, Advocates. versus INCOME TAX OFFICE ....Respondent Through: Mr. Shlok Chandra, Sr.SC with Ms. Naincy Jain and Ms. Madhavi Shukla, Jr. SCs. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. These two petitions have been filed under Section 482 and Section 483 of the Code of Criminal Procedure, 1973 (hereinafter referred to as the "Cr.P.C"), read with Article 227 of the Constitution of India, seeking quashing of the Criminal Complaints No. 536622/2016 (old Complaint 2. The main ground for seeking quashing is that the Assessment Order dated 23.03.2015 which was the very foundation of the Criminal Complaints, has been set aside in Appeal by the Income Tax Appell