Crl.a/201/2022 Of The Income Tax Department v. Smt. Bhaskara Subramanyam Jayashree

Digitally signed byLAKSHMINARAYANAMURTHY RAJASHRILocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL APPEAL No. 201 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 (BY SRI SUSHAL TIWARI N, ADVOCATE) AND: SMT. BHASKARA SUBRAMANYAM JAYASHREE 52 YEARS No.42, 1 FLOOR, 8 E MAIN 4 BLOCK, JAYANAGAR BANGALORE – 5600 001. …RESPONDENT THIS CRL.A IS FILED UNDER SECTION 378(4) OF Cr.P.C PRAYING TO SET ASIDE THE ORDER DATED:12.10.2018 PASSED BY THE SPECIAL COURT FOR ECONOMICS OFFENCES, BENGALURU IN C.C.No.50/2018 AND ETC. THIS APPEAL COMING ON FOR ORDERS THIS DAY, THE COURT DELIVERED THE FOLLOWING: - 2 - NC: 2024:KHC:27987CRL.A No. 201 of 2022 JUDGMENT 1.This appeal is filed challenging the order of discharge of respondent - accused dated 12.10.2018 passed in C.C. No. 50/2018 by Special Court for Economic Offences at Bengaluru. 2.This appeal has been filed under Section 378(4) of Cr.P.C. which reads : “(4) If such an order of acquittal is passed in any case instituted upon complaint and the High Court, on an application made to it by the complainant in this behalf, grants special leave to appeal from the order of acquittal, the complainant may present such an appeal to the High Court.” 3.The impugned order is not an order of acquittal. Under the impugned order the respondent - accused has been discharged. Therefore, this appeal is not maintainable. Hence, it is dismissed. 4.Learned counsel for appellant submits that he has filed a memo seeking conversion of this appeal in to revision and submits that a coordinate Bench of this Court in a similar matter has converted the appeal into revision . 5.Said submission of learned counsel for appellant is not tenable as the provisions of Cr.P.C. does not provide for conversion of appeal into revision. Sd/- JUDGE LRS List No.: 1 Sl No.: 17