Crl.a/1339/2021 Of The Income Tax Officer Tds v. M/S Pooja Footwear Private Limtied

Digitallysigned byYAMUNA K LLocation:High Court ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE MOHAMMAD NAWAZ CRIMINAL APPEAL NO. 1339 OF 2021 BETWEEN: THE INCOME TAX OFFICER TDS INCOME TAX DEPARTMENT WARD-2(3), HMT BAVAN BELLARY ROAD, BANGALORE-560 032 …APPELLANT (BY SRI. E.I. SANMATHI, ADVOCATE) AND: …RESPONDENTS THIS CRL.A. IS FILED U/S.377(1) OF CR.P.C PRAYING TO SET ASIDE THE SENTENCE IMPOSING FINE ON THE RESPONDENT NO.1 AND ENHANCE THE SENTENCE IMPOSED ON THE RESPONDENT NO.1 IN C.C.NO.80/2019 BY THE SPL.COURT FOR ECONOMIC OFFENCES AT BENGALURU DATED 19.03.2020 THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE MOHAMMAD NAWAZ ORAL JUDGMENT I.A.No.1/2023 is filed for recalling the order dated 15.03.2023 passed by this Court, dismissing the appeal for non-prosecution for not complying the office objections in spite of granting sufficient time. 2. Learned counsel for the appellants submits this appeal preferred under Section 377 of Code of Criminal Procedure seeking enhancement of sentence imposed by Trial Court lies to the Sessions Court, in view of the order passed by this Court in Criminal Appeal No.2104/2023 and connected matters disposed on 12.07.2024. Paragraph 25 of the order passed in the said case reads as follows :- - 3 - "25. On a reading of Section 418 of BNSS it is in pari materia with Section 377 of Cr.P.C. Even under the BNSS no provision has been introduced for filing appeal before the High Court if the sentence is passed by the Magistrate. Sub-Section (3) of Section 415 of BNSS provides for filing appeal to the Court of Sessions against judgment of conviction on a trial held by the Magistrate. The reasons noted supra will also apply to the appeals filed or to be filed under Section 418 of BNSS" 3. Learned counsel for the appellant submits that he may be permitted to approach the Sessions Court against the impugned order. 4. In the light of the above submission made and in view of the order passed by this Court in the above referred appeals and also accepting the reasons stated in the memorandum of facts accompanying the application, the order dated 15.03.2023 passed by this Court is hereby recalled. I.A.No.1/2023 is allowed. 5. The appeal is dismissed as not maintainable. It is open for the appellant to seek remedy as available under law. 6. If any appeal is preferred by the appellant before the Sessions Court, the time consumed in prosecuting this appeal shall be taken into consideration by the jurisdictional Court, while computing the delay. Sd/- (MOHAMMAD NAWAZ) JUDGE NG List No.: 1 Sl No.: 16 CT:SNN