JUDGMENT :

Anoop Kumar Mendiratta, J.

Crl. M.C. 1708/2022 & Crl. M.A. No. 7317/2022 (stay)

1. By way of the present petition under Section 482 of the Code of Criminal Procedure, petitioner seeks quashing of complaint under Section 190 (a) read with Section 200 Cr.P.C. for offence of Black Money (Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015 for A.Y 2016-17) (hereinafter referred to as BMI Act) and order dated 05.08.2021 passed by learned ACMM, Special Acts, Central District, Tis Hazari and sanction order dated 12.07.2021 passed under Section 55 of BMI Act.

2. Vide a separate application CRL. M.A. 7317/2022, the petitioner seeks stay of the proceedings in Complaint Case No. 1964/2021 filed by the respondent before the learned ACMM, Special Acts, Central District, Tis Hazari Courts. Apart from relying upon the contentions raised in the present petition filed under Section 482 of Cr.P.C., it has also been mentioned that this court in W.P.(C) No. 142/2020 vide order dated 04.08.2021 as well as in LPA no. 236/2021 vide order dated 09.08.2021, permitted the petitioner to travel to USA for a Masters course in Public Administration (MPA) at the Harvard Kennedy School, J