* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 11^th November, 2025 Pronounced on: 13^th March, 2026 + CRL.M.C. 1844/2021, CRL.M.A. 12724/2021 + CRL.M.C. 2148/2021 & CRL.M.A. 14493/2021 + CRL.M.C. 2150/2021 & CRL.M.A. 14496/2021 + CRL.M.C. 2151/2021 & CRL.M.A. 14498/2021 + CRL.M.C. 2152/2021 & CRL.M.A. 14500/2021 + CRL.M.C. 2254/2021 & CRL.M.A. 15082/2021 DEEPAK TALWAR S/O. LATE N.D. TALWAR R/O. 6/14, SHANTI NIKETAN, NEW DELHI - 110021 .....Petitioner Through: Mr. Tanveer Ahmed Mir, Senior Advocate with Mr. Vaibhav Suri and Ms. Ariana Ahluwalia, Advocates.

versus INCOME TAX OFFICE THROUGH STANDING COUNSEL MR. ZOHEB HUSSAIN .....Respondent Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Gaurav Kumar and Mr. Tanishq Ahuja, Advocates CORAM:

HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA

J U D G M E N T

NEENA BANSAL KRISHNA, J.

1. The aforesaid six Criminal Misc. Petitions under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as “Cr.P.C”) have been filed by the Petitioner to challenge the Order dated 19.02.2021, whereby the learned ASJ in the Revision Petition, has upheld the Order of the learned ACMM dated 01.10.2019, whereby the Application under Section 311 Cr.P.C filed by the Income Tax Office for filing additional documents, was allowed.

2. The facts in brief are that a Search and Seizure operation was carried out by the Income Tax Authorities, at the residence and business offices of the Petitioner on 22.06.2016, under Section 131 (1)(A) Income Tax Act. The statements of Petitioner were recorded under Section 132(4) Income Tax Act, though the statements were subsequently retracted by the Petitioner.

3. Based on the Search and Seizure conducted on 22.06.2016, the Respondent Income Tax Authorities initiated proceedings under Black Money Act, 2015. After conducting the investigations for a period of at least 24 months from June, 2016 till May, 2018, the Complaint under Section 200 Cr.P.C was filed on 31.05.2018 against the Petitioner for allegedly committing the offences under Section 51(1) read with Section 54 Black Money Act. As is evident from the Index of the Complaint, Annexures which included Annexure-F which was only of a single page, were filed along with the Complaint.

4. The cognizance on the Complaint, was taken on 05.09.2018 by the learned ACMM and the Petitioner was summoned for 15.12.2018. Even on the date of summoning, no additional documents were filed or produced in the Court by the Respondent. The cognizance was thus, taken on the basis of the documents so filed, as on 31.05.2018. The matter was listed thereafter, but no additional documents were filed on behalf of the Respondent. After about eight months of filing the Complaint, somewhere in February, 2019 an Application under Section 311 Cr.P.C was filed on the ground that inadvertently certain documents could not be filed along with the Complaint.

The trial was at the stage of pre-Charge Evidence.

5. A Reply was filed by the Petitioner on 28.02.2019, vehemently opposing the Application.

6. The learned ACMM allowed the Application vide Order dated 01.10.2019 and permitted the documents as stated I Annexure “F”, but not filed earlier, to be taken on record. The part examination-in-chief of the Complainant was recorded on 28.01.2020.

7. The six Criminal Revision Petitions No.11/2020, 12/2020, 13/2020, 14/2020, 15/2020 and 16/2020 were filed by the Petitioner before the learned ASJ, who upheld the Order of the Learned ACMM, vide the common impugned Order dated 19.02.2021.

8. The Petitioner, aggrieved by the Orders, has filed the present Petitions to challenge the impugned Order on the grounds they are not only illegal, irregular, incorrect and improper, but also in clear violation of the provision of Cr.P.C. and Black Money Act. Once the cognizance is taken on a Complaint under Section 200 Cr.P.C and the Accused/Petitioner is summoned in accordance with law, the Prosecution/ Complaint cannot be permi