2025 (12) TMI 1047

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....SHISTH Present: None SANJAY VASHISTH, J. 1. Applicant - Assistant Commissioner of Income Tax, Circle- 2(1), Chandigarh has filed the present application seeking grant of leave to appeal against the judgment of acquittal dated 06.05.2019, passed by learned Chief Judicial Magistrate, Chandigarh, in Complaint case bearing No. 1358/2014, instituted on 01.04.2014, under Section(s) 276CC read w....

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.... 372 Cr.P.C. (corresponding Section 413 of BNSS, 2023), against an order of acquittal passed in a case instituted upon a private complaint, by treating the complainant in such a proceeding as a 'victim' within the meaning ascribed to the term under Section 2(wa) of the Cr.P.C. 3. After encapsulating in detail the provisions of Sections 2(d), (n) & (wa), 24, 200, 372, 377, 378, 386 of the Cr.P.C....

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....sociated Road Carriers Limited v. Manjit Singh and others (CRM-A-885-MA-2013, decided on 07.07.2025) as well as by a Co-ordinate Bench of this Court in the case of Satish Kumar v. Jugal Kishor (CRM-A-2700-MA-2018, decided on 02.07.2025). 5. Having gone through the recent mandate of Hon'ble the Apex Court in Celestium Financial's case (supra), and the view taken by this Court in the case of M/s ....