NILESH AGARWAL vs INCOME TAX OFFICE (ITO)

Judgment text excerpt

$~ * 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 Page 1 of 10 Signature Not Verified Digitally Signed By:VAISHALI PRUTHI Signing Date:10.10.2025 16:40:21 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. CORAM HON'BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT RAVINDER DUDEJA, J. 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 petitions are being decided together by this common judgment. FACTUAL BACKGROUND 3. The allegations of the prosecution are that M/s SNR Buildwell Pvt. Ltd. [“the Company”]failed to discharge tax liabilities for the CRL.M.C. 8535/2024 & CRL.M.C. 8536/