Delhi High Court - Orders
Ajay Kumar Bishnoi vs Deputy Commissioner Of Income Tax & Anr on 24 July, 2024
Author: Dinesh Kumar Sharma
Bench: Dinesh Kumar Sharma
$~106
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(CRL) 2160/2024, CRL.M.A. 21039/2024
AJAY KUMAR BISHNOI .....Petitioner
Through: Mr. Siddharth Aggarwal, Sr. Adv.
with Mr. Ankit Sibbal, Mr. Nkhil S.,
Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
.....Respondents
Through: Mr. Sanjay Kumar, Standing Counsel
Ms. Easha, Advs. for R-1/Revenue
Tax Department.
Mr. Shiva Krishnamurti, Adv. for R-
2.
CORAM:
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 24.07.2024 CRL.M.A. 21038/2024
1. Exemption allowed, subject to all just exceptions.
2. Application stands disposed of.
W.P.(CRL) 2160/2024
3. The present petition has been filed under article 226 & 227 of Constitution of India for issuance of writ of certiorari and mandamus in the nature of order or direction quashing the complaint under section 200 Cr.P.C. bearing No. CT Cases 524624/2016 for offence under section 276b & 279(1) read with section 278e of The Income Tax Аст, 1961 dated 13.04.2015, for quashing the summoning order issued vide This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/07/2024 at 20:29:35 order dated 05.08.2015 as well as warrants issued by the court of Ld. ACMM (Special Acts), District Court, Central District, Tis Hazari, Delhi vide its order dated 15.04.2024 owing to the statutory bar of the insolvency and bankruptcy code, 2016.
4. Sh. Siddharth Aggarwal, learned senior counsel for the petitioner submits that the Ld. ACMM has fallen into a grave error by observing that despite the service of court notice, OL of accused No.1 has not appeared, this court deemed it appropriate to proceed in-absentia of accused No.1.
5. Learned senior counsel submits that accused No.1 is a company and that the proceedings cannot continue in absence of accused No.1/company. Learned senior counsel submits that accused No.2 is merely a director who is vicariously liable.
6. Learned senior counsel submits that his application under Section 91 Cr.P.C. and Section 70(2)/205 r/w Section 317 Cr.P.C. is still pending for disposal.
7. Learned counsel has appeared on behalf of OL and has taken an objection that in fact the application was moved against arraying the resolution professional. However, now the official liquidator has been appointed thus application is not maintainable. All these objections can be taken before Ld. ASJ. Learned counsel undertakes that the OL shall appear before the Ld. ACMM.
8. In the circumstances, the petition is disposed of with the direction to the Ld. ACMM (Special Acts), District Court, Central District, Tis Hazari, Delhi to first decide the application under Section 91 Cr.P.C. and Section 70(2)/205 r/w Section 317 Cr.P.C. in accordance with the This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/07/2024 at 20:29:35 law.
9. The petition stands disposed of.
DINESH KUMAR SHARMA, J JULY 24, 2024/AR..
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/07/2024 at 20:29:35