Crl.a/194/2022 Of The Income Tax Department v. Smt.bhaskara Subramanyam Jayashree

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28 DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL APPEAL No. 194 OF 2022 BETWEEN: THE INCOME TAX DEPARTMENT BY ITS INCOME TAX OFFICER, WARD No.7(2)(1) BMTC BUILDING, 80 FEET ROAD, 6 BLOCK KORAMANGALA BANGALORE – 560 095. …APPELLANT Digitally signed byLAKSHMINARAYANAMURTHY RAJASHRILocation: HIGHCOURT OFKARNATAKA (BY SRI SUSHAL TIWARI N, ADVOCATE) AND: SMT. BHASKARA SUBRAMANYAM JAYASHREE 52 YEARS, No.42, 1 FLOOR, 8 E MAIN, 4 BLOCK, JAYANAGAR BANGALORE - 560 041. …RESPONDENT THIS CRL.A. IS FILED UNDER SECTION 378(4) Cr.P.C PRAYING TO SET ASIDE THE ORDER DATED 12.10.2018 PASSED BY THE SPL.COURT FOR ECONOMICS OFFENCES AT BENGALURU IN C.C.No.47/2018 AND TO ALLOW THE COMPLAINT AS PRAYED FOR BY ALLOWING THIS APPEAL. THIS APPEAL COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR ORAL JUDGMENT This appeal is filed under Section 378(4) of Cr.P.C. The Income Tax Department has filed this appeal challenging the order dated 12.10.2018 passed in C.C.No.47/2018 on the application filed by the respondent - accused under Section 245 of Cr.P.C., whereunder the respondent - accused has been discharged for offence punishable under Section 276CC of the Income Tax Act, 1961. 2. The impugned order is not judgment of acquittal. The impugned order is passed on the discharge application filed by the accused. Therefore, the appeal is not maintainable. 3. Learned counsel for the appellant has filed memo seeking conversion of the appeal into Criminal Revision Petition. There is no provision in Cr.P.C., for - 3 - converting Criminal Appeal into Criminal Revision Petition. Hence, the appeal is dismissed as not maintainable. The appellant is at liberty to file Criminal Revision Petition. Registry is directed to return the documents to the learned counsel for the appellant. Sd/- (SHIVASHANKAR AMARANNAVAR)JUDGE KG List No.: 1 Sl No.: 9