ASST. COMMISSIONER OF INCOME TAX vs STATE & ORS

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Pronounced on: 18th September, 2025 CRL.M.C. 2198/2018 ASST. COMMISSIONER OF INCOME TAX, Central Circle-13, ARA Centre, Jhandewallan Extension, New Delhi-110055 .....Petitioner Through: Mr. Sanjeev Rajpal, Advocate. versus 1. STATE Through Jt. Commissioner of Police, EOW (Crime Branch), Delhi Police, Mandir Marg, New Delhi. .....Respondent No.1 2. DIRECTORATE OF ENFORCEMENT Through its Director, 6th Floor, Loknayak Bhawan, Khan Market, New Delhi-110033 …Respondent No.2 3. ULHAS PRBHAKAR KHAIR, Presently lodged in Jail No. 10 Rohini Jail, Delhi. …Respondent No.3 4. PRIYANKA SARASWAT, presently lodged in Jail in Gangtok, Sikkim …Respondent No.4 5. NITIN SINHA 108, Krishna Apartment, Sec.8, Dwarka, New Delhi. ….Respondent No.5 6. NARESH KHARAB, Village Ugalan, Distt. Hisar. …..Respondent No.6 2. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. Petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as „Cr.P.C.‟) has been filed on behalf of the Petitioner/Asst. Commissioner of Income Tax (ACIT), to challenge the Order dated 05.02.2018 of learned Special Judge (PC A