Full Order Text
Order 5 · 18 Jan 2025 · CNR DLCT010086882024
Order Details: COPY OF ORDER Pdf Text: Cr. Rev. No. 208-24 & Cr. Rev. No. 265-24 Ramesh Surapaneni Vs. Income Tax Office 18.01.2025 The undersigned is also looking after the work of Ld First Link Court. Present: Sh. P.S. Singhal and Ms. Chhavi Jain, Ld. counsels for revisionist. None for respondent. Ld. Counsel for the revisionist submits that despite service of notice, the respondent has not appeared. Ld. Counsel presses for stay upon the trial court proceedings and submits that in the present case, the entire TDS amount alongwith interest was deposited by the alleged defaulting company, the revisionist is allegedly Director thereof. Ld. Counsel submits that the prosecution proceedings have been initiated only after the TDS amount alongwith interest was deposited. In support, he relies upon rulings titled as Dev Multi Co. Pvt. Ltd. & Anr. Vs. State of Jharkhand & Anr., 2022 SCC OnLine Jhar 237; Asstt. Commissioner of Income Tax Vs. M/s AT Dev Prabha (TV) & Ors. SLP (Crl.) Diary No. 3073/2023; M/s A.M. Enterprises & Anr. Vs. State of Jharkhand & Anr. Dated 22.08.2023 in W.P (Crl.) No. 577/2022 & Criminal Writ Petition No. 3034/2022 titled as Hemant Mahipatray Shah & Anr. Vs. Anand Upadaya & Anr. Decided on 12.08.2024 by the Hon’ble Bombay High Court. In view of above submissions and the authorities relied upon, the proceedings before the Ld. Trial Court are stayed till the NDOH. Copy dasti. TCR be sent back alongwith copy of this order and TCR be requisitioned two days prior to the NDOH. Re-notify on 26.03.2025. (PRANJAL ANEJA) Special Judge, NDPS-02, Central,THC,Delhi/18.01.2025(kk) -- 1 of 1 --