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

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 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 t