Delhi High Court - Orders
Chintels India Private Limited & Ors vs Income Tax Office on 14 October, 2025
$~86
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CRL.M.C. 7297/2025
CHINTELS INDIA PRIVATE LIMITED & ORS. .....Petitioners
Through: Mr. Ajay Vohra, Senior Advocate
with Mr. Vijay Pal Dalmia, Mr. Rohit
Jain, Mr. Rajat Jain & Mr. Ankush
Mangal, Advocates
versus
INCOME TAX OFFICE .....Respondent
Through: Mr. Sanjay Kumar, Sr. SC with Ms.
Monica Benjamin, Jr. SC & Ms.
Easha, Jr. SC
CORAM:
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 14.10.2025 CRL.M.A. 30634/2025 EXEMPTION FROM FILING CERTIFIED COPIES ETC.
Allowed, subject to all just exceptions.
Application accordingly stands disposed of. CRL.M.C. 7297/2025 & CRL.M.A. 30633/2025 STAY
1. This is a petition under Section 528 BNSS for quashing of complaint under Section 276-C (1), 277 read with 278-B of the Income Tax Act for the Assessment Year 2009-10, being CC No. 3775/2017 and for setting aside the order dated 11.08.2025, passed in Criminal Revision No. 401/2019 under Section 397 Cr. PC, which was filed for setting aside the order dated 18.04.2019, by which, the learned ACMM dismissed the discharge application of the petitioners.
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 15/10/2025 at 22:45:19
2. Mr. Vohra, learned Senior Counsel, who appears for the petitioner, submits that vide order dated 20.03.2014, the respondent department levied penalty under Section 271(1) (C) of the Income Tax Act, 1961 on petitioner No. 1 for concealing the particulars of his true income and furnishing inaccurate particulars of its income. However, CIT(A) dismissed the penalty appeal vide order dated 30.03.2016.
3. It is further submitted that aggrieved by such order, petitioners filed an appeal before the Income Tax Appellate Tribunal (ITAT) which, vide order dated 31.03.2017, quashed the penalty proceedings qua the petitioners for the Assessment Year 2009-10.
4. Learned counsel, appearing for the department, submits that deletion of the penalty is on technical grounds and is not an order passed on merits.
5. Issue notice.
6. Notice accepted by the learned counsel appearing for the department, who seeks time to file affidavit.
7. Affidavit be filed on or before the next date.
8. List on 13.01.2026.
RAVINDER DUDEJA, J.
OCTOBER 14, 2025 RM/AK 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 15/10/2025 at 22:45:19