RAJ KUMAR KEDIA vs INCOME TAX OFFICE

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Pronounced on: 23rd July, 2025 + CRL. M.C. 219/2018 RAJ KUMAR KEDIA S/o Late Shri S.N. Kedia P-12, 2nd Floor, Hauz Khas Enclave, New Delhi. .....Petitioner Through: Mr. Rahul Singh and Mr. Yashvardhan Bisht, Advocates. versus INCOME TAX OFFICE Through Sh. Neeraj Kumar DDIT (INV), Unit 3(3), Income Tax Department, Jhandewalan, New Delhi. .....Respondent Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin, JSC, Ms. Easha Kadian, JSC with Ms. Nancy Jain, Advocates. CRL.M.C. 222/2018 RAJ KUMAR KEDIA P-12, 2nd Floor, Hauz Khas Enclave, New Delhi. .....Petitioner Through: Mr. Rahul Singh and Mr. Yashvardhan Bisht, Advocates. versus INCOME TAX OFFICE Through Sh. Neeraj Kumar DDIT (INV), Unit 3(3), 1. The above two Petitions under Section 482 Cr.P.C. read with Article 227 of the Constitution of India have been filed for quashing of Criminal Complaint No.516654/2016 and Complaint No. 516655/2016 under Section 276-C(1) and 277-A Income Tax Act, 1961 for the Assessment Year 2015- 16 and Order dated 14.09.2017 passed in Criminal Revision Petition No.407/2017 of learned ASJ upholding the Order of framing of Charge dated 28.06.2017 passed by learne