Dev Multicom Private Ltd. vs State of Jharkhand

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(Jhk) 718

SANJAY KUMAR DWIVEDI
Dev Multicom Private Ltd. – Appellant
Versus
State of Jharkhand – Respondent

Advocates Appeared:
For the Petitioners: Mr. Sumeet Gadodia, Mr. Shrestha Gautam.
For the Opposite Parties : Mr. Veer Vijay Pradhan, A.P.P., Mr. Vibhuti Sahay, A.P.P., Mr. Satish Prasad, A.P.P., Mrs. Ruby Pandey, A.P.P., Mrs. Priya Shrestha, Spl.P.P., Mr. Rajesh Kumar, A.P.P., Mr. Vishwanath Ray, A.P.P., Ms. Amrita Sinha, Mr. A.M. Khandelwal.

JUDGMENT :

Heard Mr. Sumeet Gadodia, learned counsel appearing for the petitioners, learned A.P.Ps. for the State and Ms Amrita Sinha, learned counsel appearing for the O.P. No. 2 (Income Tax Department).

2. In all these petitions, common questions of facts are involved, as such, all the matters have been heard together with the consent of the parties and are being disposed of by this common order.

3. These criminal miscellaneous petitions have been filed for the following reliefs:-

(i) For quashing of the cognizance order dated 28.03.2018 passed by the learned Special Judge, Economic Offences, Dhanbad, whereby cognizance has been taken against the petitioners for the offences under Sections 276(B) and 278(B) of the Income Tax Act, in connection with Economic Offence Case [C.O. No. 23 of 2018], as well as the entire criminal proceedings [in Cr. M.P. No. 2941 of 2018].

(ii) For quashing of the cognizance order dated 09.02.2018 passed by the learned Special Judge, Economic Offences, Dhanbad, whereby cognizance has been taken against the petitioner for the offences under Section 276(B) of the Income Tax Act, in connection with Economic Offence Case [C.O. No. 01 of 2018] as well as the enti