BHAVYA BISHNOI Vs. INCOME TAX OFFICE

JUDGEMENT

(1.) By way of the present petition under sec. 482 of the Code of Criminal Procedure, petitioner seeks quashing of complaint under Sec. 190 (a) read with Sec. 200 Cr.P.C. for offence of Black Money (Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015 for A.Y 2016-17) (hereinafter referred to as BMI Act) and order dtd. 5/8/2021 passed by learned ACMM, Special Acts, Central District, Tis Hazari and sanction order dtd. 12/7/2021 passed under Sec. 55 of BMI Act.

(2.) Vide a separate application CRL. M.A. 7317/2022, the petitioner seeks stay of the proceedings in Complaint Case No. 1964/2021 filed by the respondent before the learned ACMM, Special Acts, Central District, Tis Hazari Courts.

(3.) The application for stay of proceedings pending before the learned ACMM has been vehemently opposed on behalf of respondent and time has been sought to file reply.