$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010411992026 + CRL.M.C. 6474/2026 VARUN KHANDELWAL .....Petitioner Through: Mr. Umang Tyagi, Mr. Sanyam Dahiya & Mr. Sidharth Sharma, Advocates. versus INCOME TAX DEPARTMENT AND ORS .....Respondent Through: Mr. Puneet Rai, Sr. Standing Advocate with Mr. Ashvini Kumar, Standing Advocate & Mr. Rishabh Gangia, Standing Advocate. CORAM: HON’BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 02.09.2026 CRL.M.A. 27067/2026 (exemption) and CRL.M.A. 27068/2026 (exemption) 1. Exemptions allowed, subject to all just exceptions. 2. Applications stand disposed of. CRL.M.C. 6474/2026 and CRL.M.A. 27066/2026 3. Learned counsel for the petitioner after making brief submissions confines his challenge to the extent of directing the concerned Court to decide the issue of cognizance while considering all the facts and This is a digitally signed order. 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 05/09/2026 at 09:59:55 circumstances and the explanation being offered by the petitioner. 4. The aforesaid submission seems to be reasonable, therefore, the Court directs the concerned Court to decide the issue of taking cognizance within a period of 6 months from the date of receipt of a copy of this order. 5. All rights and contentions of the parties are left open. 6. Accordingly, with the aforesaid direction, the petition, along with pending application, stands dismissed as withdrawn. PURUSHAINDRA KUMAR KAURAV, J SEPTEMBER 2, 2026 aks This is a digitally signed order. 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 05/09/2026 at 09:59:55