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Ct. Cases - COMPLAINT CASES

Income Tax Office (ito)VsTEKNOW OVERSEAS PVT LTD +3 more

CNR DLCT020077522023496-ADDITIONAL CHIEF JUDICIAL MAGISTRATE (SPECIAL ACTS)
Tis Hazari, CMM Court
delhi · Delhi (DL)
CASE DISPOSED
Uncontested--Compounded
Decision Date: 10th January 2025

TrustJury record updated 14 Oct 2026

Case Overview

Registration Number
614/2023
Registration Date
28 Mar 2023

Advocates

1

For Petitioner

For Respondent

    Not available

    Parties

    5

    Petitioner

    1. 1Income Tax Office (ito)

    Respondent

    1. 1TEKNOW OVERSEAS PVT LTD
    2. 2SHEKHAR GUPTA
    3. 3ROSHAN LAL GUPTA
    4. 4SMITA GUPTA

    Acts & Sections

    1
    Income Tax Act · Sec 276-B · 278-B · 278E · 279

    Case History / Proceedings

    Case History
    Date: 28-03-2023
Reason For Adjournment: Judge on Leave
Next Purpose: Misc./ Appearance
Next Hearing Date: 31-03-2023

Date: 31-03-2023
Reason For Adjournment: Deferred as requested
Next Purpose: Misc./ Appearance
Next Hearing Date: 18-07-2023

Date: 18-07-2023
Reason For Adjournment: Judge on Leave
Next Purpose: Misc./ Appearance
Next Hearing Date: 12-12-2023

Date: 12-12-2023
Business: fp
Next Purpose: Misc./ Appearance
Next Hearing Date: 23-01-2024

Date: 23-01-2024
Reason For Adjournment: Deferred as requested
Next Purpose: Misc./ Appearance
Next Hearing Date: 02-02-2024

Date: 02-02-2024
Reason For Adjournment: Deferred as requested
Next Purpose: Misc./ Appearance
Next Hearing Date: 22-03-2024

Date: 22-03-2024
Reason For Adjournment: Deferred as requested
Next Purpose: Misc./ Appearance
Next Hearing Date: 02-07-2024

Date: 02-07-2024
Reason For Adjournment: Deferred as requested
Next Purpose: Misc./ Appearance
Next Hearing Date: 04-10-2024

Date: 04-10-2024
Reason For Adjournment: Deferred as requested
Next Purpose: Misc./ Appearance
Next Hearing Date: 10-01-2025

Date: 10-01-2025
Business: DISPOSED
Nature Of Disposal: Compounded
Disposal Date: 10-01-2025

    Additional Case Details

    Additional Case Details
    Filing Number: 7750/2023
Filing Date: 21-03-2023
First Hearing Date: 28th March 2023
Decision Date: 10th January 2025
Court Number And Judge: 496-ADDITIONAL CHIEF JUDICIAL MAGISTRATE (SPECIAL ACTS)

    Orders

    15
    Final Order 8
    10 Jan 2025
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: Ct. Cases614/2023
INCOME TAX OFFICE (ITO) Vs.
TEKNOW OVERSEAS PVT LTD
10.01.2025
PRESENT : Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Sh. Akash Mohan, Ld. counsel for accused No.2.
Accused No.3 and 4 have not been summoned.
Learned SPP has placed on record copy of order dated
09.01.2025 passed by CCIT (TDS), Delhi. Perusal of this order shows that
the offences as alleged in the present matter qua both accused stand
compounded. Since the offence is compounded, therefore accused No.1 and
2 are acquitted.
Bail bonds if any stand cancelled. Sureties stand discharged.
Endorsement, if any stands cancelled. Original document be returned to the
rightful owner after taking signed photocopies of the same on record.
File be consigned to Record Room after completion of due
formalities
(MAYANK MITTAL)
ACJM(SPECIAL ACTS) : CENTRAL DISTRICT:
THC: DELHI: 10.01.2025
-- 1 of 1 --
    Interim Order 7
    04 Oct 2024
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: Ct. Cases 614/2023
INCOME TAX OFFICE (ITO)
Vs. TEKNOW OVERSEAS PVT LTD
CNR DLCT02-007752-2023
04.10.2024
Present : Sh. Manmeet Singh, Ld. SPP for the complainant.
Sh. U. K. Dass, complainant in person.
Sh. Akash Mohan, Ld. counsel for accused no.2.
Accused no.2 present through VC.
Sh. Siddhant Kapoor, Ld. Counsel for accused no.1 through VC.
Accused no.3 & 4 have not been summoned.
Accused no.2 has been heard on the aspect of bail.
At the request of Ld. counsel for accused no.2, accused no.2 is directed to file
its bail bond and surety bond within 10 days from today.
Complainant is directed to call its witnesses for pre charge evidence on next
date of hearing.
Put up on 10.01.2025.
(Mayank Mittal)
ACJM(Special Acts) : Central District:
THC: Delhi: 04.10.2024
-- 1 of 1 --
    Interim Order 6
    02 Jul 2024
    Order Details: COPY OF ORDER
Pdf Text: Ct. Cases614/2023
INCOME TAX OFFICE (ITO) Vs. TEKNOW OVERSEAS PVT LTD
CNR No. DLCT02-007752-2023
02.07.2024
Present: Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Accused No.2 absent.
Sh. Siddhant Kapoor, Ld. Counsel for accused No.1 through VC.
It is submitted by learned counsel for accused No.1 that he is
appearing only for accused No.1 and on the last date of hearing by way of
inadvertent error his presence was also recorded for accused No.2. It is
submitted by learned counsel for accused No.1 that accused No.1 has filed
compounding and the matter shall be compounded qua accused No.1 very
shortly.
Accused No.2 in the present matter has not yet been served.
Ahlmad is directed to issue summons to accused No.2 for the next date of
hearing. Complainant is directed to collect dasti copy of additional summons
and speed post for service upon accused No.2 and to file report on the next
date.
Be put up on 04.10.2024.
(Mayank Mittal)
ACJM (Special Acts): Central District:
THC: Delhi: 02.07.2024
-- 1 of 1 --
    Interim Order 5
    22 Mar 2024
    Order Details: COPY OF ORDER
Pdf Text: Ct. Cases 614/2023
INCOME TAX OFFICE (ITO) Vs. TEKNOW OVERSEAS PVT LTD
CNR No. DLCT02-
22.03.2024
Present: Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Sh. Sidhhant Kapoor, Ld. counsel for accused no. 1 and 2.
Accused no. 2 absent.
Accused no. 3 and 4 have not been summoned.
Vakalatnama filed on behalf of accused no. 1 and 2. Same is
taken on record.
Perusal of summons shows that summons issued to accused no. 2
received back unserved.
It is submitted by Ld. counsel for accused no. 2 that accused no.
2 has not been summoned. Ld. counsel for accused no. 1 and 2 is directed to
file fresh and correct address of accused no. 2.
Ld. SPP for the complainant is directed to file amended memo of
parties on the next date of hearing.
Ld. SPP for the complainant has supplied two sets of complaint
for service of accused no. 1 and 2.
Put up for service of accused, consideration of could bail and pre
charge evidence on 02.07.2024.
Ahlmad is directed to arrange the file before next date of hearing.
(Mayank Mitttal)
ACMM (Special Acts): Central District:
THC: Delhi: 22.03.2024
-- 1 of 1 --
    Interim Order 4
    23 Jan 2024
    Order Details: COPY OF ORDER
Pdf Text: Ct. Cases No. 614/2023
ITO vs. M/s. TEKNOW OVERSEAS PVT. LTD.
CNR No. DLCT02-007752-2023
23.01.2024
Present: Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Learned SPP seeks some time for placing on record sanction
granted by competent authority for launching prosecution. In the interest of
justice, matter is adjourned for 02.02.2024.
(Mayank Mittal)
ACMM(Special Acts) : Central District:
THC: Delhi: 23.01.2024
-- 1 of 1 --
    Interim Order 3
    12 Dec 2023
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: INCOME TAX OFFICE (ITO)
Vs. M/S TEKNOW OVERSEAS PVT. LTD. & ORS.
CNR-DLCT02-007752-2023
CC No. 614/2023
12.12.2023
Present:- Sh. Manmeet Singh Arora, Ld. SPP for complainant (through VC).
Copy of e-form-2, e-form-32, Article of Associations of accused no. 1,
Directors' report and various resolutions passed by Board of Directors of accused no.
1 are placed on record by complainant. These documents are taken on record in terms
of section 91 Cr.P.C as these documents are desirable documents within the meaning
of section 91 Cr.P.C.
Submissions on the aspect of summoning the accused persons are heard.
Case file perused.
Ld. SPP for the complainant is requested to place on record the sanction
granted by the Competent Authority for launching the present prosecution : on
NDOH i.e. 23.01.2024.
(Anurag Thakur)
ACMM(Special Acts) : Central District:
THC: Delhi: 12.12.2023
-- 1 of 1 --
    Interim Order 2
    18 Jul 2023
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: Ct. Cases 614/2023
INCOME TAX OFFICE (ITO)
Vs.
TEKNOW OVERSEAS PVT LTD
CNR-DLCT02-007752-2023
18.07.2023
Ld. Presiding Officer is on half day leave (forenoon).
Present:- Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
List for purpose fixed on 12.12.2023.
(Gaurav Sharma)
Link ACMM(Special Acts) : Central District:
THC: Delhi: 18.07.2023
-- 1 of 1 --
    Interim Order 1
    31 Mar 2023
    Order Details: COPY OF ORDER
Pdf Text: CNR No.DLCT02-007752-2023
Ct. Cases614/2023
ITO vs. M/s. Teknow Overseas Ltd. & Ors.
31.03.2023
Present: Sh. Ankit Gupta, Proxy Counsel for Ld. SPP
Sh. Puneett Singhal for the complainant.
Complaint perused. Submissions heard.
The complainant is directed to place on record
Form-32 or DIR-12 qua accused No.2, 3 and 4 on 18.07.2023.
(Anurag Thakur)
ACMM (Special Acts): Central District
THC : Delhi: 31.03.2023
-- 1 of 1 --
    Order 7
    04 Oct 2024
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: Ct. Cases 614/2023
INCOME TAX OFFICE (ITO)
Vs. TEKNOW OVERSEAS PVT LTD
CNR DLCT02-007752-2023
04.10.2024
Present : Sh. Manmeet Singh, Ld. SPP for the complainant.
Sh. U. K. Dass, complainant in person.
Sh. Akash Mohan, Ld. counsel for accused no.2.
Accused no.2 present through VC.
Sh. Siddhant Kapoor, Ld. Counsel for accused no.1 through VC.
Accused no.3 & 4 have not been summoned.
Accused no.2 has been heard on the aspect of bail.
At the request of Ld. counsel for accused no.2, accused no.2 is directed to file
its bail bond and surety bond within 10 days from today.
Complainant is directed to call its witnesses for pre charge evidence on next
date of hearing.
Put up on 10.01.2025.
(Mayank Mittal)
ACJM(Special Acts) : Central District:
THC: Delhi: 04.10.2024
-- 1 of 1 --
    Order 6
    02 Jul 2024
    Order Details: COPY OF ORDER
Pdf Text: Ct. Cases614/2023
INCOME TAX OFFICE (ITO) Vs. TEKNOW OVERSEAS PVT LTD
CNR No. DLCT02-007752-2023
02.07.2024
Present: Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Accused No.2 absent.
Sh. Siddhant Kapoor, Ld. Counsel for accused No.1 through VC.
It is submitted by learned counsel for accused No.1 that he is
appearing only for accused No.1 and on the last date of hearing by way of
inadvertent error his presence was also recorded for accused No.2. It is
submitted by learned counsel for accused No.1 that accused No.1 has filed
compounding and the matter shall be compounded qua accused No.1 very
shortly.
Accused No.2 in the present matter has not yet been served.
Ahlmad is directed to issue summons to accused No.2 for the next date of
hearing. Complainant is directed to collect dasti copy of additional summons
and speed post for service upon accused No.2 and to file report on the next
date.
Be put up on 04.10.2024.
(Mayank Mittal)
ACJM (Special Acts): Central District:
THC: Delhi: 02.07.2024
-- 1 of 1 --
    Order 5
    22 Mar 2024
    Order Details: COPY OF ORDER
Pdf Text: Ct. Cases 614/2023
INCOME TAX OFFICE (ITO) Vs. TEKNOW OVERSEAS PVT LTD
CNR No. DLCT02-
22.03.2024
Present: Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Sh. Sidhhant Kapoor, Ld. counsel for accused no. 1 and 2.
Accused no. 2 absent.
Accused no. 3 and 4 have not been summoned.
Vakalatnama filed on behalf of accused no. 1 and 2. Same is
taken on record.
Perusal of summons shows that summons issued to accused no. 2
received back unserved.
It is submitted by Ld. counsel for accused no. 2 that accused no.
2 has not been summoned. Ld. counsel for accused no. 1 and 2 is directed to
file fresh and correct address of accused no. 2.
Ld. SPP for the complainant is directed to file amended memo of
parties on the next date of hearing.
Ld. SPP for the complainant has supplied two sets of complaint
for service of accused no. 1 and 2.
Put up for service of accused, consideration of could bail and pre
charge evidence on 02.07.2024.
Ahlmad is directed to arrange the file before next date of hearing.
(Mayank Mitttal)
ACMM (Special Acts): Central District:
THC: Delhi: 22.03.2024
-- 1 of 1 --
    Order 4
    23 Jan 2024
    Order Details: COPY OF ORDER
Pdf Text: Ct. Cases No. 614/2023
ITO vs. M/s. TEKNOW OVERSEAS PVT. LTD.
CNR No. DLCT02-007752-2023
23.01.2024
Present: Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
Learned SPP seeks some time for placing on record sanction
granted by competent authority for launching prosecution. In the interest of
justice, matter is adjourned for 02.02.2024.
(Mayank Mittal)
ACMM(Special Acts) : Central District:
THC: Delhi: 23.01.2024
-- 1 of 1 --
    Order 3
    12 Dec 2023
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: INCOME TAX OFFICE (ITO)
Vs. M/S TEKNOW OVERSEAS PVT. LTD. & ORS.
CNR-DLCT02-007752-2023
CC No. 614/2023
12.12.2023
Present:- Sh. Manmeet Singh Arora, Ld. SPP for complainant (through VC).
Copy of e-form-2, e-form-32, Article of Associations of accused no. 1,
Directors' report and various resolutions passed by Board of Directors of accused no.
1 are placed on record by complainant. These documents are taken on record in terms
of section 91 Cr.P.C as these documents are desirable documents within the meaning
of section 91 Cr.P.C.
Submissions on the aspect of summoning the accused persons are heard.
Case file perused.
Ld. SPP for the complainant is requested to place on record the sanction
granted by the Competent Authority for launching the present prosecution : on
NDOH i.e. 23.01.2024.
(Anurag Thakur)
ACMM(Special Acts) : Central District:
THC: Delhi: 12.12.2023
-- 1 of 1 --
    Order 2
    18 Jul 2023
    Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: Ct. Cases 614/2023
INCOME TAX OFFICE (ITO)
Vs.
TEKNOW OVERSEAS PVT LTD
CNR-DLCT02-007752-2023
18.07.2023
Ld. Presiding Officer is on half day leave (forenoon).
Present:- Sh. Manmeet Singh Arora, Ld. SPP for the complainant.
List for purpose fixed on 12.12.2023.
(Gaurav Sharma)
Link ACMM(Special Acts) : Central District:
THC: Delhi: 18.07.2023
-- 1 of 1 --
    Order 1
    31 Mar 2023
    Order Details: COPY OF ORDER
Pdf Text: CNR No.DLCT02-007752-2023
Ct. Cases614/2023
ITO vs. M/s. Teknow Overseas Ltd. & Ors.
31.03.2023
Present: Sh. Ankit Gupta, Proxy Counsel for Ld. SPP
Sh. Puneett Singhal for the complainant.
Complaint perused. Submissions heard.
The complainant is directed to place on record
Form-32 or DIR-12 qua accused No.2, 3 and 4 on 18.07.2023.
(Anurag Thakur)
ACMM (Special Acts): Central District
THC : Delhi: 31.03.2023
-- 1 of 1 --

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