[2026:RJ-JP:20200] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 4756/2019 1. M/s S.N.G. Real Estate Pvt. Ltd, Having Its Registered Office At 707, Paris Point, Collectorate Circle, Bani Park, Jaipur, Through Its Director Satya Narayan Gupta. 2. Shri Satya Narayan Gupta S/o Shri Radheysham Gupta, R/o 1-E-19, Shiv Shakti Colony, Shastri Nagar, Jaipur 302016, Director M/s S.N.G. Real Estate Pvt. Ltd. 3. Smt. Sushila Gupta W/o Shri Radheyshyam Gupta, R/o 1- E-19, Shiv Shakti Colony, Shastri Nagar, Jaipur 302016, Director M/s S.N.G. Real Estate Pvt. Ltd. ----Petitioners Versus Union Of India, Through B.M. Meena, Assistant Commissioner Income Tax, Central Circle-3, Jaipur, New Central Revenue Building, Statue Circle, Jaipur. ----Respondent For Petitioner(s) : None Present For Respondent(s) : None Present HON'BLE MR. JUSTICE GANESH RAM MEENA Judgment / Order 13/05/2026 1. No one is present on behalf of the petitioners. 2. Earlier on 03.02.2025 and 02.05.2026 when the case was called for hearing, no one appeared for the petitioners. 3. By filing the present criminal misc. petition, the petitioners challenge the order dated 31.01.2019 passed by the learned Additional District Judge, No.17, Jaipur Metropolitan in Criminal Revision Petition No.193/2018 (2004/2018), whereby the revision petition filed by the petitioners was dismissed. The said revision petition was preferred by the petitioners with a challenge to the [2026:RJ-JP:20200] (2 of 2) [CRLMP-4756/2019] order dated 13.06.2018 passed by the learned Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan, whereby the application No.84/2016 filed by the petitioners under Section 245(2) Cr.P.C. was dismissed. 4. By filing the application before the learned Chief Metropolitan Magistrate, the petitioners prayed that they may be discharged from the offences in view of the order of immunity passed by the Income Tax Settlement Commissioner, New Delhi. 5. The learned Magistrate after taking into consideration the facts on record and also the provisions of Section 245(H) of the Income Tax Act, dismissed the application as at the relevant time the order of immunity was not in effect. The revisional Court has also dismissed the revision petition after appreciating the material available on record. 6. After going through the orders passed by the learned Subordinate Courts and considering the facts on record, the court finds that there are no grounds to interfere with interim order passed by the Court below. 7. Accordingly, this criminal misc. petition is dismissed. 8. Stay application as well as pending application(s) if any stand(s) disposed of. (GANESH RAM MEENA),J PRATEEK/8