Udayan Sen vs. Union Of India

Appellant(s)

ITEM NO.1501 COURT NO.4 SECTION II-A (For Judgment) SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Criminal Appeal No(s). 2305-2307/2022

UNION OF INDIA & ANR.

VERSUS

DELOITTE HASKINS AND SELLS LLP & ANR. Respondent(s)

([ HEARD BY: HON'BLE M.R. SHAH AND HON'BLE M.M. SUNDRESH, JJ.] )

WITH

Crl.A. No. 2300/2022 (II-A)

Crl.A. No. 2302-2303/2022 (II-A)

C.A. No. 877/2022 (XVII)

C.A. No. 801/2022 (XVII)

Crl.A. No. 2298/2022 (II-A)

Crl.A. No. 2299/2022 (II-A)

Crl.A. No. 2304/2022 (II-A)

C.A. No. $793/2022$ (XVII)

Date: 03-05-2023 These appeals were called on for pronouncement of judgment today.

For Parties	Ms. Misha Rohatqi, AOR
	Ms. Suveni B., Adv.
	Ms. Ayushi Sharma, Adv.
	Mr. Nakul Mohata, Adv.
	Mr. Bharat Monga, Adv.
	Mr. Devansh Shrivastava, Adv.
	ms. Riya Dhingra, Adv.
	Mr. Mohd. Ovais, Adv.
Signature Not Verified
Digitally signed by<br>veetu Sa <mark>chde</mark> va<br>$2022 - 05.08$	Mr. Mahesh Agarwal, Adv.
16:28:38 IST	Mr. Rishi Agrawala, Adv.
	Mr. Rahul Dwarkadas, Adv.
	Ms. Prachi Dhanani, Adv.

Contd..

- 2 - Ms. Rishika Harish, Adv. Ms. Niyati Kohli, Adv. Ms. Juhi Bahirwani, Adv. Mr. Pratham Vir Agarwal, Adv. Ms. Rohini Jaiswal, Adv. Ms. Manavi Agarwal, Adv. Mr. E. C. Agrawala, AOR Mr. Tushar Mehta, SG Mr. Balbir Singh, A.S.G. Mr. Aditya Sikka, Adv. Mr. Naman Tandon, Adv. Mr. Samarvir Singh, adv. Mr. Kanu Agarwal, Adv. Mr. Vikash Jha, Adv. Vasudha Vijayshree, Adv. Ritu Anand, Adv. Pratyush Srivastava, Adv. Ms. Sansriti Pathak, Adv. Ms. Bani Dikshit, Adv. Mr. Arvind Kumar Sharma, AOR Mr. Chandra Prakash, AOR Mr. V.P. Singh, Adv. Mr. Aditya Jalan, Adv. Ms. Anannya Ghosh, AOR Ms. Chitra Vats, Adv. Mr. Raghav Seth, Adv. Ms. Bhagya K Yadav, Adv. Ms. Vanya Chabra, adv. Mr. Anant Mishra, Adv. Ms. Shreya Chaudhary, Adv. Mr. Mahesh Agarwal, Adv. Mr. Rishi Agrawala,, Adv. Mr. Rahul Dwarkadas, Adv. Ms. Prachi Dhanani, Adv. Ms. Rishika Harish, Adv. Ms. Niyati Kohli, Adv. Ms. Juhi Bahirwani, Adv. Mr. Pratham Vir Agarwal, Adv. Ms. Rohini Jaiswal, Adv. Ms. Manavi Agarwal, Adv. Mr. E. C. Agrawala, AOR Mr. Aaditya Aniruddha Pande, AOR Mr. Sachin Patil, AOR Ms. Misha Rohatgi, AOR

Contd..

Hon'ble Mr. Justice M.R. Shah has pronounced the reportable judgment of the Bench comprising His Lordship and Hon'ble Mr. Justice M.M. Sundresh.

The operative portion of the reportable judgment reads as under -

"In view of the above, the appeals filed by the Union of India, viz., Criminal Appeal Nos. 2305-2307/2022; 2302-2303/2022; and 2300/2022 are allowed and Criminal Appeal Nos. 2298/2022, 2299/2022 and 2304/2022, as also, Civil Appeal Nos.793/2022; 801/2022 and 877/2022 filed by the Deloitte and its partners are hereby dismissed."

Pending applications, if any, stand disposed of.

(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

(signed reportable judgment is placed on the file)

(For Judgment)

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Criminal Appeal No(s). 2305-2307/2022

UNION OF INDIA & ANR. Appellant(s)

VERSUS

DELOITTE HASKINS AND SELLS LLP & ANR. Respondent(s)

([ HEARD BY: HON'BLE M.R. SHAH AND HON'BLE M.M. SUNDRESH, JJ.] )

WITH

Crl.A. No. 2300/2022 (II-A)

Crl.A. No. 2302-2303/2022 (II-A)

C.A. No. 877/2022 (XVII)

C.A. No. 801/2022 (XVII)

Crl.A. No. 2298/2022 (II-A)

Crl.A. No. 2299/2022 (II-A)

Crl.A. No. 2304/2022 (II-A)

C.A. No. 793/2022 (XVII)

Date : 03-05-2023 These appeals were called on for pronouncement of judgment today.

	For Parties	Ms. Misha Rohatgi, AOR
		Ms. Suveni B., Adv.
		Ms. Ayushi Sharma, Adv.
		Mr. Nakul Mohata, Adv.
		Mr. Bharat Monga, Adv.
		Mr. Devansh Shrivastava, Adv.
		ms. Riya Dhingra, Adv.
		Mr. Mohd. Ovais, Adv.
		Mr. Mahesh Agarwal, Adv.
		Mr. Rishi Agrawala, Adv.
		Mr. Rahul Dwarkadas, Adv.
		Ms. Prachi Dhanani, Adv.
			Contd

Ms. Rishika Harish, Adv. Ms. Niyati Kohli, Adv. Ms. Juhi Bahirwani, Adv. Mr. Pratham Vir Agarwal, Adv. Ms. Rohini Jaiswal, Adv. Ms. Manavi Agarwal, Adv. Mr. E. C. Agrawala, AOR Mr. Tushar Mehta, SG Mr. Balbir Singh, A.S.G. Mr. Aditya Sikka, Adv. Mr. Naman Tandon, Adv. Mr. Samarvir Singh, adv. Mr. Kanu Agarwal, Adv. Mr. Vikash Jha, Adv. Vasudha Vijayshree, Adv. Ritu Anand, Adv. Pratyush Srivastava, Adv. Ms. Sansriti Pathak, Adv. Ms. Bani Dikshit, Adv. Mr. Arvind Kumar Sharma, AOR Mr. Chandra Prakash, AOR Ms. Anannya Ghosh, AOR Mr. Mahesh Agarwal, Adv. Mr. Rishi Agrawala,, Adv. Mr. Rahul Dwarkadas, Adv. Ms. Prachi Dhanani, Adv. Ms. Rishika Harish, Adv. Ms. Niyati Kohli, Adv. Ms. Juhi Bahirwani, Adv. Mr. Pratham Vir Agarwal, Adv. Ms. Rohini Jaiswal, Adv. Ms. Manavi Agarwal, Adv. Mr. E. C. Agrawala, AOR Mr. Aaditya Aniruddha Pande, AOR Mr. Sachin Patil, AOR Ms. Misha Rohatgi, AOR

Hon'ble Mr. Justice M.R. Shah has pronounced the reportable judgment of the Bench comprising His Lordship and Hon'ble Mr. Justice M.M. Sundresh.

Contd..

The operative portion of the reportable judgment reads as under -

"In view of the above, the appeals filed by the Union of India, viz., Criminal Appeal Nos. 2305-2307/2022; 2302-2303/2022; and 2300/2022 are allowed and Criminal Appeal Nos. 2298/2022, 2299/2022 and 2304/2022, as also, Civil Appeal Nos.793/2022; 801/2022 and 877/2022 filed by the Deloitte and its partners are hereby dismissed."

Pending applications, if any, stand disposed of.

(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

(signed reportable judgment is placed on the file)