Principal Director Of Income Tax Inv 1 v. Sandeep Singhania

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CRL.M.C. 2922/2025 & CRL.M.A. 13015/2025 PRINCIPAL DIRECTOR OF INCOME TAX INV 1.....Petitioner Through:

Mr. Indraj Rai, Senior Standing Counsel, Mr. Sanjeev Menon, Jr.

Standing Counsel and Mr. Rahul Singh, Jr. Standing Counsel and Mr.

Gaurav Kumar, Advocate versus SANDEEP SINGHANIA .....Respondent Through:

None

CORAM:

HON'BLE MR. JUSTICE MANOJ JAIN

O R D E R

% 11.03.2026 1.

Petitioner is aggrieved by order dated 17.03.2025 whereby their application moved under Section 91 read with Section 311 Code of Criminal Procedure, 1973 (Cr.P.C.) was dismissed.

2.

Petitioner (complainant before the learned Trial Court) wanted to summon one material witness and wanted to place on record certain additional documents.

3.

When the present petition was taken up on 30.04.2025, notice was issued. However, in the interregnum, there is substantial development as the aforesaid complaint filed by the petitioner herein has already been disposed of and the concerned accused i.e. respondent herein has been acquitted vide judgment dated 09.12.2025.

4.

During course of arguments, a copy of such judgment was shown CRL.M.C. 2922/2025 1 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/03/2026 at 15:26:00

which is directed to be taken on record.

5.

Learned counsel for petitioner, in all fairness, admits aforesaid development and submits that in view of the above, though the present petition has become infructuous, he may be granted liberty to agitate about the impugned order as and when an appeal challenging the aforesaid order is filed.

6.

Petition is accordingly disposed of as having become infructuous. 7.

Liberty, as prayed, is granted.

MANOJ JAIN, J MARCH 11, 2026/dr/sa CRL.M.C. 2922/2025 2 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/03/2026 at 15:26:00