HIGH COURT OF DELHI
MR. JUSTICE CHANDRA DHARI SINGH, J
LEOSIGN DEVELOPERS PVT LTD – Appellant
Versus
INCOME TAX OFFICE & ANR. – Respondent
O R D E R
CRL.M.A. 37283/2024 (Exemption)
1. Allowed, subject to all just exceptions.
2. Application stands disposed of.
CRL.M.C. 9718/2024, CRL.M.A. 37282/2024 & CRL.M.A. 37284/2024
3. The instant petition under section 528 of the Bharatiya Nagarik Suraksha Sanhita , 2023 (earlier Section 482 of the Code of Criminal Procedure, 1973) has been filed on behalf of the petitioner seeking quashing of the Complaint Case No. 100/2024 filed under Section 3 read with 53 of the Prohibition of Benami Property Transaction Act , 1988, setting aside of the cognizance and summoning order dated 3 rd February, 2024 passed in the said complaint case as well as setting aside of the sanction dated 11 th August, 2023.
4. Mr. Pahwa, learned senior counsel appearing on behalf of the petitioner submitted that the Court concerned has passed the impugned cognizance and summoning order dated 3 rd February, 2024 without application of the judicial mind. While referring to the impugned order, the learned senior counsel submitted that the Court concerned has merely mentioned the following and no reasoning has been provided:
“ ..Submissions heard.
Issue notice of the complaint to the accused persons on filing of
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