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IN THE HIGH COURT OF DELHI AT NEW DELHI
RAVINDER DUDEJA, J
NILESH AGARWAL – Appellant
Versus
INCOME TAX OFFICE (ITO) – Respondent
| Table of Content |
|---|
| 1. petitions filed to quash complaints against directors. (Para 1 , 3) |
| 2. arguments focus on the necessity of the company's presence in prosecution. (Para 4 , 5) |
| 3. court observes proceedings against directors alone is legally unsupported. (Para 6 , 12) |
| 4. records assert imperative of including the company for vicarious liability. (Para 7 , 9) |
| 5. verdict quashes complaints and urges compliance with legal remedies. (Para 14 , 15) |
1. The present petitions have been filed by the Petitioners under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023[“BNSS”]/(Section 482 of Cr.P.C.) seeking quashing of Complaint Case No. 3067/2020 titled as “ITO v. Nilesh Agarwal” and Complaint Case No. 3068/2020 “ITO v. Rakesh Agarwal”, as well as the summoning orders dated 06.06.2024 passed by the Ld. ACMM (Special Acts), Central District, Tis Hazari Courts, New Delhi [“trial court”].
2. Since the issues involved are common and arise out of identical facts, both petitions are being decided together by this common judgment.
FACTUAL BACKGROUND
3. The allegations of the prosecution are that M/s SNR Buildwell Pvt. Ltd. [“the Company”]failed to discharge tax liabilities f
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