INCOME TAX OFFICER, WARD 74(3) NEW DELHI vs M/S GREAT INDIAN NAUTANKI CO. PVT. LTD.

Judgment text excerpt

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision:16th October, 2025 + CRL.L.P. 705/2019 INCOME TAX OFFICER, WARD 74(3) NEW DELHI 5th Floor, Ayakar Bhawan District Centre Laxmi Nagar, Delhi 110092 .....Petitioner Through: Mr. Rishabh Nangia, Advocate. versus M/S GREAT INDIAN NAUTANKI CO. PVT. LTD Basement right side office , E-311 Daya Tower, Main Vasant Kunj Road , Mahipalpur New Delhi - 110037 .....Respondent Through: Miss Asiya Khan, Advocate. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T (oral) CRL.L.P. 705/2019 1. Criminal Leave to Appeal under Section 378(4) of the Code of Criminal Procedure, 1973 (hereinafter referred to as „Cr.PC‟) has been filed on behalf of the Petitioner, against the Order of acquittal dated 14.08.2019 of learned Addl. Sessions Judge (Central District), Tis Hazari Courts, New Delhi. Hence, the Leave to Appeal is sought. 2. For the reasons stated in the Leave Petition, the same is allowed and Signature Not Verified CRL.A ...../2025 Page 1 of 7 DigitallySigned By:RITA SHARMA Signing Date:24.10.2025 14:34:06 disposed of accordingly. CRL.A………/2025 (to be numbered) 3. A Criminal Appeal under Section 378(2) Code of Criminal Procedure, 1973 (hereinafter referred to as “Cr.P.C.”) has been filed to challenge the Judgment of the Ld. ASJ dated 14.08.2019 in Criminal Appeal No.17/2019 whereby the Conviction of the Respondent Company for the offence under Section 276B read with Section 278B Income Tax Act, 1961 (hereinafter referred to as “IT Act”) and Sentenced to fine of Rs.25 lakhs by the Ld. ACMM vide his judgement dated 17.12.2018, has been set aside. 4. The facts in brief are that a Complaint through Pushpa Rawat Income Tax Officer was filed in the Court of Ld. ACMM under Section 276B read with Section 278B IT Act p