INCOME TAX OFFICER WARD 73(2) NEW DELHI vs MKY CONSTRUCTIONS PRIVATE LIMITED AND ANR. FORMERLY KMOWN AS ACTION BRIDGE GAP CONSTRUCTIONS PVT. LTD. & ANR.

Judgment text excerpt

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on:26.05.2025 + CRL.L.P. 288/2022 INCOME TAX OFFICER WARD 73(2) NEW DELHI .....Petitioner versus MKY CONSTRUCTIONS PRIVATE LIMITED AND ANR. FORMERLY KNOWN AS ACTION BRIDGE GAP CONSTRUCTIONS PVT. LTD. & ANR. .....Respondents + CRL.L.P. 289/2022 INCOME TAX OFFICER WARD 73(2) NEW DELHI .....Petitioner versus MKY CONSTRUCTIONS PRIVATE LIMITED AND ANR. FORMERLY KNOWN AS ACTION BRIDGE GAP CONSTRUCTIONS PVT. LTD. & ANR. .....Respondents + CRL.L.P. 290/2022 INCOME TAX OFFICER WARD 73.2 NEW DELHI .....Petitioner versus MKY CONSTRUCTIONS PRIVATE LIMITED AND ANR. FORMERLY KNOWN AS ACTION BRIDGE GAP CONSTRUCTIONS PVT. LTD. & ANR. .....Respondents Advocates who appeared in this case: For the Petitioner : Mr. Puneet Rai, Sr. SC along with Mr. Ashvini Kumar & Mr. Rishabh Nangia, JSC. For the Respondents : Mr. Sanjay Kumar, Adv. for R-2. Signature Not Verified Signed By:HARMINDERCRL.L.P. 288/2022 & connected matters Page 1 of 15 KAUR Signing Date:27.05.2025 18:13:49 CORAM: HON'BLE MR. JUSTICE AMIT MAHAJAN 1. The present leave to appeal petitions are filed challenging the judgment dated 28.10.2021 (hereafter ‘the impugned judgment’) passed by the learned Trial Court in CC Nos. 6212/2018, 6214/2018, 6215/2018, whereby the respondents were acquitted of the offences under Sections 276B read with Section 278B of the Income Tax Act, 1961 (‘IT Act’). 2. Since the factual matrix and legal issues involved in all three petitions are common, the petitions are being disposed of by this common order. 3. The petitioner is the Income Tax Officer, New Delhi. The complaints relate to failure to deposit Tax Deducted at Source (TDS) within the time prescribed under law. Each complaint pertains to a distinct financial quarter. 4. The petitioner