PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S. M.M. ENGINEERS AND CONSULTANTS
ITA/72/2022HC Orissa08 Jan 2026
Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN
For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482
482 of the Code of Criminal Procedure
1973, have been instituted on behalf of Zakir Khan (hereinafter
“Detenu No. 1”), the Petitioner in W.P.(CRL.) 72/2022 and Sanjeev
Kumar @ Sanjeev Kumar Yadav (“Detenu No. 2”), the Petitioner in
W.P.(CRL.) 73/2022 (hereinafter collectively referred to as the
„Detenus‟), praying for quashing of detention orders, both dated
26.11.2021, bearing
