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.

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. 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