NILESH AGARWAL vs INCOME TAX OFFICE (ITO)

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 22nd August, 2025 Decided on: 09th October, 2025 CRL.M.C. 8535/2024 & CRL.M.A. 32574/2024 STAY OF PROCEEDINGS NILESH AGARWAL .....Petitioner Through: Mr. Arjun Dewan, Mr. Akash Arora, Mr. Jasraj Singh Chhabra, Advs. versus INCOME TAX OFFICE (ITO) .....Respondent Through: Mr. Sunil Agarwal, Sr. Standing Counsel, Mr. Viplav Acharya, Ms. Priya Sarkar, Jr. St. Counsels, Mr. Utkarsh Tiwari, Adv. CRL.M.C. 8536/2024 & CRL.M.A. 32576/2024 STAY OF PROCEEDINGS RAKESH AGARWAL .....Petitioner Through: Mr. Arjun Dewan, Mr. Akash Arora, Mr. Jasraj Singh Chhabra, Advs. versus CRL.M.C. 8535/2024 & CRL.M.C. 8536/2024 1. The present petitions have been filed by the Petitioners under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023[“BNSS”]/(Section 482 of Cr.P.C.) seeking quashing of Complaint Case No. 3067/2020 titled as “ITO v. Nilesh Agarwal” and Complaint Case No. 3068/2020 “ITO v. Rakesh Agarwal”, as well as the summoning orders dated 06.06.2024 passed by the Ld. ACMM (Special Acts), Central District, Tis Hazari Courts, New Delhi [“trial court”]. 2. Since the issues involved are common and arise out of identical facts, both p