MANVEEN GURAYA vs INCOME TAX OFFICER AND OTHERS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 145-1 CRM-M-57114-2022(O&M) Date of decision: 26.05.2026 Ms Manveen Guraya ...Petitioner(s) VERSUS Income Tax Officer (TDS-II) and others ...Respondent(s) CORAM : HON'BLE MR. JUSTICE VINOD S. BHARDWAJ Present :- Mr. Vishal Sharma, Advocate for the petitioner. Mr. Amanpreet (A.P.) Singh, Sr. Standing Counsel for respondent No.1-UOI. Ms. Jagdeep Kaur, Advocate for Mr. Rajat Malhotra, Advocate for respondent No.2. ***** VINOD S. BHARDWAJ, J. (Oral) CRM-43592-2023 Allowed, as prayed for, subject to all just exceptions. Accordingly, reply on behalf of respondent No.1 is taken on record. The same is taken on record. Registry is directed to tag the same at an appropriate place with page marking. Main case The present petition has been filed for seeking quashing of Criminal Complaint bearing No.NACT/5049 of 2018 dated 08.05.2018 titled as “Income Tax Officer (TDS-II), Aayakar Bhawan, Ludhiana Vs. M/s SantaBanta.Com Ltd. and others” filed under Section 276-B read with Section 278-B of the Income Tax Act, 1961 pending in the Court of Chief Judicial Magistrate, Chandigarh as well as the impugned order dated 26.07.2022 passed by the Chief Jud