ASST. COMMISSIONER OF INCOME TAX vs STATE & ORS

Judgment text excerpt

* 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 Signature Not Verified Signed By:VIKAS CRL.M.C. 2198/2018 Page 1 of 24 ARORA Signing Date:20.09.2025 15:27:37 Through: Mr. Ajay Vikram Singh, APP for the State. Mr. Balendu Shekhar, CGSC with Mr. Raj Kumar Maurya and Mr. Krishna Chaitanya, Advocates for UOI. Mr. Anupam S. Sharma, SPP for CBI/R-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 Act), CBI-05, New Delhi, dismissing the Application under Section 226(4) of the Income Tax Act, 1961 (hereinafter referred to as „IT Act‟), filed by the Petitioner in SC No. 9593/2016 for direction to release all the FDRs, for recovery of Tax Demand against the Respondent Nos. 3 to 6 and M/s Stockguru I