By Sri. Y v. Raviraj, Adv

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 19[th] DAY OF JULY 2022 R BEFORE THE HON’BLE MR.JUSTICE K. NATARAJAN CRIMINAL APPEAL NO.100124/2022 C/W CRIMINAL APPEAL NOS. 100123/2022, 100125/2022, 100126/2022, 100127/2022, 100130/2022, 100131/2022, 100132/2022, 100133/2022, 100134/2022, 100135/2022, 100136/2022, 100137/2022, 100138/2022, 100139/2022, 100140/2022, 100141/2022, 100142/2022, 100143/2022, 100144/2022, 100145/2022, 100172/2022, 100173/2022, 100026/2022, 100077/2022, 100078/2022, 100079/2022, 100080/2022, 100081/2022, 100082/2022, 100083/2022, 100084/2022, 100085/2022, 100086/2022, 100090/2022,100091/2022, 100092/2022, 100093/2022, 100094/2022,100095/2022, 100114/2022 IN CRL. A. 100124/2022BETWEEN: THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD,SHRADDHA BUILDING TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.) AND M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REPRESENTED BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO.8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI REP. BY CHAIRMAN MR.PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1059/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1059/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100123/2022BETWEEN THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y.V. RAVIRAJ, ADV.) AND M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO. 8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI, REP. BY CHAIRMAN MR. PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1058/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1058/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100125/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.) AND M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO. 8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI, REP. BY CHAIRMAN MR. PRABHAKAR PATKAR-590001 RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1057/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1057/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1057/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1057/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100126/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD, SHARADDHA BUILDING, TILAKWADI, BELAGAVI (By Sri. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP BY ITS CHAIRMAN SRI PRABHAKAR PATKAR PLOT NO. 8, R S NO. 21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI MR PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1055/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1055/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A.100127/2022BETWEEN THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI (By Sri. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO.8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELGAVI REP. BY CHAIRMAN MR. PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1056/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1056/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100130/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1089/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1089/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A. 100131/2022BETWEEN THE INCOME TAX DEPARTMENT, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. R/BY DEPUTY COMMISSIONER OF INCOME TAX, (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND IN CRL. A. 100131/2022BETWEEN THE INCOME TAX DEPARTMENT, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. R/BY DEPUTY COMMISSIONER OF INCOME TAX, (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1053/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1053/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A. 100132/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (By Sri. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1086/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1086/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A.100133/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. (RESPONDENT-SERVED) RESPONDENT THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1049/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1049/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100134/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1050/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1050/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100135/2022BETWEEN (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1050/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1050/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100135/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1052/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1052/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A.100136/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1051/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1051/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100137/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1088/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1088/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100138/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. IN CRL.A.100138/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1087/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1087/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100139/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378(4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1090/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1090/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A. 100140/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1091/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1091/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100141/2022BETWEEN THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1048/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1048/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A. 100142/2022BETWEEN (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1048/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1048/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A. 100142/2022BETWEEN THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.) AND SHRI. KIRAN D THAKUR R/O 180, GURUWAR PETH, TILAKAWADI BELAGAVI RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1085/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1085/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. 100143/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, PLOT NO.123, SARAF COLONY,KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.) AND SHRI. KIRAN D THAKUR R/O 180 , GURUWAR PETH, TILAKAWADI BELAGAVI RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1084/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1084/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100144/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.) AND SHRI. KIRAN D THAKUR R/O. 180,GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1073/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1073/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A.100145/2022BETWEEN THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. KIRAN D THAKUR IN CRL. A.100145/2022BETWEEN THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI. KIRAN D THAKUR R/O. 180, GURUWAR PETH, TILAKAWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1078/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1078/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A.100172/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.) AND SHRI KIRAN D THAKUR R/O. 180 GURUWAR PETH TILAKWADI BELAGAVI- 590 001 RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/SEC. 378(4) OF CR.P.C. SEEKING TO LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST HE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC.1076/2016 FOR THE OFFENCE U/SEC. 276CC OF THE INCOME TAX ACT, 1961 AND SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC.1076/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/SEC. 276CC OF THE INCOME TAX ACT, 1961. IN CRL. A.100173/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 PLOT NO. 123, SARAF COLONY KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI BELAGAVI (BY SRI. Y. V. RAVIRAJ, ADV.) ...APPELLANT AND SHRI KIRAN D THAKUR R/O. 180 GURUWAR PETH TILAKWADI BELAGAVI- 590 001 RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378(4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1082/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1082/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961. IN CRL.A.100026/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 PLOT NO. 123, SARAF COLONY KHANAPUR ROAD, SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN-590006 (BY SRI.Y.V. RAVIRAJ, ADV.) ...APPELLANT AND 1. M/S MAGAR AND MAGAR (INDIA) PARTNERSHIP FIRM, OCC- BUSINESS, OFF. P. B. ROAD, YALLAPUR ONI HUBLI. PIN- 580028 2. SHRI. ABBAS F MAGAR AGE 46 YEARS, OCC- BUSINESS, MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF P.B. ROAD, YALLAPUR ONI HUBLI. PIN- 580028 3. SRI. ASGARALI I. MAGAR AGE 71 YEARS, OCC- BUSINESS PARTNER M/S MAGAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI, PIN- 580028. (BY SHRI. ARAVIND D KULKARNI, ADV.) RESPONDENTS THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI (BY SRI.Y.V. RAVIRAJ, ADV.) ...APPELLANT AND 1. M/S MAGAR AND MAGAR (INDIA) PARTNERSHIP FIRM, OCC- BUSINESS, OFF. P. B. ROAD, YALLAPUR ONI HUBLI. PIN- 580028 2. SHRI. ABBAS F MAGAR AGE 46 YEARS, OCC- BUSINESS, MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF P.B. ROAD, YALLAPUR ONI HUBLI. PIN- 580028 3. SRI. ASGARALI I. MAGAR AGE 71 YEARS, OCC- BUSINESS PARTNER M/S MAGAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI, PIN- 580028. (BY SHRI. ARAVIND D KULKARNI, ADV.) RESPONDENTS THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.286/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.286/2016 FOR TRIAL. IN CRL.A.100077/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (BY SRI. Y.V. RAVIRAJ, ADV.) ...APPELLANT AND: 1. M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI ABBAS F MAGAR. 2. SHRI. ABBAS F MAGAR AGED 46 YEARS, OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3. SRI. ASGARALI I. MAGAR AGED 71 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.284/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.284/2016 FOR TRIAL. IN CRL.A.100078/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (BY SRI. Y.V.RAVIRAJ, ADV.) ...APPELLANT AND 1. M/S UPKAR AND UPKAR ( INDIA) PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI FAKRUDDIN A MAGAR. 2. SHRI. FAKRUDDIN A MAGAR AGED 70 YEARS, OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3. JUZAR A MAGAR AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 4. SRI. SHABBIR A MAGAR(GABAN) AGED 56 YEARS, OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V.G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 & R4) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.312/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.312/2016 FOR TRIAL. IN CRL.A.100079/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI, BELAGAVI PIN. 590006 (BY SRI Y.V.RAVIRAJ, ADV.) ...APPELLANT AND THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.312/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.312/2016 FOR TRIAL. IN CRL.A.100079/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI, BELAGAVI PIN. 590006 (BY SRI Y.V.RAVIRAJ, ADV.) ...APPELLANT AND 1. M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI TAIZUN F MAGAR. 2. SHRI TAIZUN F MAGAR AGED 46 YEARS, OCC-BUSINESS MANAGING PARTNER, M/S UPKAR AND MAGAR (INDIA) OFF.P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028 3. SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS, OCC- BUSINESS PARTNER, M/S. UPKAR AND MAGAR (INDIA) OFF.P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028 RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.307/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.307/2016 FOR TRIAL. IN CRL. A.100080/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V.RAVIRAJ, ADV.) ..APPELLANT AND 1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI ABBAS F MAGAR. 2 . SHRI. ABBAS F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SRI. ASGARALI I. MAGAR AGED 71 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.283/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.283/2016. IN CRL.A.100081/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V.RAVIRAJ, ADV.) ...APPELLANT AND 1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM, OCC- BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028, REPRESENTED BY MANAGING PARTNER SHRI. TAIZUN F MAGAR. 2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) (By Sri. Y.V.RAVIRAJ, ADV.) ...APPELLANT AND 1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM, OCC- BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028, REPRESENTED BY MANAGING PARTNER SHRI. TAIZUN F MAGAR. 2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.306/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.306/2016 FOR TRIAL. IN CRL.A.100082/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V.RAVIRAJ, ADV.) ...APPELLANT AND 1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI TAIZUN F MAGAR. 2 . SHRI. TAIZUN F MAGAR AGED 46 YEARS OCCUPATION. BUSINESS MANAGING PARTNER M/S UPKAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI-580028 3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.305/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.305/2016 FOR TRIAL. IN CRL.A.100083/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,.PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V. RAVIRAJ, ADV.) ...APPELLANT AND 1 . M/S UPKAR AND UPKAR (INDIA) PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A MAGAR. 2 . SHRI. FAKRUDDIN A MAGAR AGED 70 YEARS OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . JUZAR A MAGAR AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 4 . SRI. SHABBIR A MAGAR(GABAN) AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.313/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.313/2016 FOR TRIAL. IN CRL.A.100084/2022BETWEEN 4 . SRI. SHABBIR A MAGAR(GABAN) AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.313/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.313/2016 FOR TRIAL. IN CRL.A.100084/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V. RAVIRAJ, ADV.) ...APPELLANT AND 1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI. ABBAS F MAGAR. 2 . SHRI. ABBAS F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SRI. ASGARALI I. MAGAR AGED 71 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.285/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.285/2016 FOR TRIAL. IN CRL.A.100085/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVIPIN. 590006 (By Sri. Y.V.RAVIRAJ, ADV.) ...APPELLANT AND 1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER SHRI.ABBAS F MAGAR. 2 . SHRI. ABBAS F MAGAR AGE 46 YEARS,OCC- BUSINESS, MANAGING PARTNER, M/S. MAGAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028 3 . SRI. ASGARALI I MAGAR AGED 71 YEARS, OCC- BUSINESS PARTNER, M/S. MAGAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.281/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.281/2016 FOR TRIAL. IN CRL. A.100086/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V. RAVIRAJ, ADV) ...APPELLANT AND 1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER SHRI. ABBAS F MAGAR. 2 . SHRI. ABBAS F MAGAR AGED 46 YEARS, OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 IN CRL. A.100086/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V. RAVIRAJ, ADV) ...APPELLANT AND 1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER SHRI. ABBAS F MAGAR. 2 . SHRI. ABBAS F MAGAR AGED 46 YEARS, OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SRI. ASGARALI I. MAGAR AGED 71 YEARS, OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.282/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI, FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.282/2016 FOR TRIAL. IN CRL.A.100090/2022BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 (By Sri. Y.V.RAVIRAJ, ADV) ...APPELLANT AND 1 . M/S UPKAR AND UPKAR (INDIA) PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A. MAGAR. 2 . SHRI.