M/S Majestic Realmart Pvt. Ltd v. Union Of India, Through B.m. Meena, Assistant Commissionerincome Tax, Central Circle-3, Jaipur, New Central Revenuebuilding, Statue Circle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 4754/2019 1. M/s Majestic Realmart Pvt. Ltd., Having Its RegisteredOffice At 1-E-19, Shiv Shakti Colony, Shastri Nagar,Jaipur, Through Its Director.Office At 1-E-19, Shiv Shakti Colony, Shastri Nagar,Jaipur, Through Its Director. 2. Shri Satya Narayan Gupta S/o Shri Radheysham Gupta,R/o 1-E-19, Shiv Shakti Colony, Shastri Nagar, Jaipur302016, Director M/s Majestic Real Mart Pvt. LtdR/o 1-E-19, Shiv Shakti Colony, Shastri Nagar, Jaipur302016, Director M/s Majestic Real Mart Pvt. Ltd 3. Smt. Sushila Gupta W/o Shri Radheyshyam Gupta, R/o 1-E-19, Shiv Shakti Colony, Shastri Nagar, Jaipur 302016,Director M/s Majestic Real Mart Pvt. Ltd.E-19, Shiv Shakti Colony, Shastri Nagar, Jaipur 302016,Director M/s Majestic Real Mart Pvt. Ltd. 4. Shri Amit Gupta S/o Shri Tarashankar Kayathwal, R/o257/9, Sector 3, Behind Apollo Apartment, VidhyadharNagar, Jaipur, Through Director M/s Majestic RealmartPvt. Ltd.257/9, Sector 3, Behind Apollo Apartment, VidhyadharNagar, Jaipur, Through Director M/s Majestic RealmartPvt. Ltd. ----Petitioners Versus Union Of India, Through B.m. Meena, Assistant CommissionerIncome Tax, Central Circle-3, Jaipur, New Central RevenueBuilding, Statue Circle, Jaipur. ----Respondent For Petitioner(s): NoneFor Respondent(s): HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHAOrder 04/09/2024 This criminal miscellaneous petition has been filed by thepetitioners against the order dated 31.01.2019 passed byAdditional Sessions Judge No.17, Jaipur Metropolitan in CriminalRevision No.182/2018 (1981/2018), whereby the said courtdismissed the revision petition and affirmed the order 02.07.2018passed by Chief Metropolitan Magistrate (Economic Offence) JaipurMetropolitan in Case No.50/2016, dismissing the petitioners’application under Section 245(2) CrPC. The petitioners submit that complainant allegedly filed acomplaint against the petitioners before the learned court belowon 25.03.2016. The petitioners were unaware of the saidcomplaint and they had already approached Income TaxSettlement Commissioner, Additional Bench-II, New Delhi by filingan application (for short “the Settlement Commissioner”), theapplication of the petitioners came to be decided by SettlementCommissioner vide its order dated 26.09.2017 and SettlementCommissioner granted immunity to the petitioners. After immunitybeing granted to the petitioners by Settlement Commissioner, thepetitioners filed an application under Section 245(2) CrPC butlearned trial Court vide its order dated 30.04.2016 dismissedpetitioners’ application. Being aggrieved thereby the petitionersfiled revision petition but the revisionsal Court vide its order dated02.07.2018 also dismissed the revision petition. None is present on behalf of the petitioners. I have perused the material on record. It is noticed that cognizance has already been taken againstthe petitioners by the trial Court vide its order dated 30.04.2016. Taking into consideration the fact that the cognizance hasalready been taken against the petitioners by the trial Court videits order dated 30.04.2016, the present petition is disposed ofwith liberty to the petitioners to raise all the averments, as raisedin this petition before the trial Court at the appropriate stage oftrial. (NARENDRA SINGH DHADDHA),J