Crlp/1259/2018 Of M/S. Konark Refrigeration Industries Pvt.ltd v. Dy. Commissioner Of Income Tax

IN THE HIGH COURT FORo F TE LA N GA NAo " "o'J*toBHE FRtDly:^T!E THtRTy FtRSr DAy oF JANUARY.rwo rHousAND AND rwENTy Frv-i.". PRESENT THE HON'BLE SRI JUSTICE K.SURENDER CRIMIN AL PETITION No: 1259 ot 2018 Between: 1y,} [til'X.i"l'r;ff;?t'i,IIgustries ]Pvt Ltd " HavinsRepresented or,o oii.","i ti:l JX3rfl;",H:::;L:'EifsJ:fffii3f.8#y,} [til'X.i"l'r;ff;?t'i,IIgustries ]Pvt Ltd " HavinsRepresented or,o oii.","i ti:l JX3rfl;",H:::;L:'EifsJ:fffii3f.8#2Sri Lenka Kshetravasi, DirrffJ:)*i{tgL:t1::':,",i:i:,ii [#. ]^,i:Ti,,:J;i;::i,11!?,fi [:Uil,t,H"#]ffJ:)*i{tgL:t1::':,",i:i:,ii [#. ]^,i:Ti,,:J;i;::i,11!?,fi [:Uil,t,H"#] 3smt- Lenka Vijayanti, Director \it< K^^-,t t)^,-:-^_-,ft#:;ff [gb*;57"!n',!f""?,,ryli,fi::El:I8fiyff ][lH,,il,,#",i:t,"nli,Sy]ft#:;ff [gb*;57"!n',!f""?,,ryli,fi::El:I8fiyff ][lH,,il,,#",i:t,"nli,Sy] ..pETtTtoNERS/ACCusED NOS.1,2 & 3 AND lncottte rax. circte-2(1t, Iooq lvg .s.14, 5,h 1oor,[[Rep ][bv'lhe ]][[bv'lhe ]] $i;'"r%"r"#::';ffi;.' 1oor,lncome Tax o"prrtr"rt 'fiflu}fr%'o'o [[Rep ][bv'lhe ]][[bv'lhe ]]speciat Fubilc'i'rl.""r]5r, ...RESPONDENT/COMPLAINANT Petition under Section stated in the Memorandum of .A^g2 Grounds or [ot ][Cr.p.C ]c,iminai [praying ]petition, the [that ][in ][the ]High [circumstances]court mayi": E':;,T:,:#:;"'l:..lilJ.ll'*'; [*";;, ][;;;016 ][on ][the ]'," "o""nii,on" t.A. NO:1OF 2023 Petition under Section Petition under Section stated in the Memorandum of ,n^g2 Grounds [of ][Cr,p.C ]of Cr,rinii [praying ]p"tition, [that ][in ][the ][circumstances]ll:."il:,0," be pleased to Court pass in an LA No order extending ,nu I of 2018, Crr o or."l r.ro rls ,rr" e d of 27_02_2023 201lfor the High a period granted Court mayof by6 -7 This Petition coming on for hearing, upon perusing the Memorandum ofGrounds of Criminal Petition and upon hearing the arguments of Sri Ch PushyamKiran, Advocate for the Petitioners and of Sri R. Murali Krishna, StandingCounsel for the Respondent. The Court made the following: ORDER THE HOlItoVRABLD,SRI JUSTICE K.SURENDERCRJluutal PETrrroN Ito.1259 of 2Ol8 ORDER: This Criminal Petition is filed under Section 482 of Cr.P.Cby the petiti.lers/accused Nos.1, 2 and 3 to quash theproceedings i"lC.C.No.2O t of 2016, pending on the file of theSpecial JudgeJr Economic Offences, Hyderabad arned counsel for the petitioners/accused for the petitioners/accused the petitioners/accused petitioners/accused Nos.1 2Heard,Tarned counsel for the petitioners/accused for the petitioners/accused the petitioners/accused petitioners/accused Nos.1to 3 andSriIMuraliKrishna, learned Standing Counsel forrespondent. PeTsed the recordJThe coIplainant/Deputy Commissioner of Income Income Tax Jplainant/Deputy Commissioner of Income Income Taxfiled a complalnIt under Section 190 read with Section 200filed a complalnIt under Section 190 read with Section 200Cr.P.C., allegi"lcommission of offences under Sections 27 6C(21and 278 B ofJe Income Tax Act, 1961, basing on the originalreturn of incoJe pertaining to the Assessment Year 2Ol3-L4dated 18.11.2O 4return of incoJe pertaining to the Assessment Year 2Ol3-L4dated 18.11.2O 4 4The c"Iplainant passed an Assessment Order for thesaid Assessme t rlIYear, which was questioned by the petitionerbefore the Appe1,"te Authority.said Assessme t rlIYear, which was questioned by the petitionerbefore the Appe1,"te Authority.5The leJned counsel leJned counsel Jned counsel ned counsel counsel for the petitioners the petitioners petitioners would submitsubmit 5The leJned counsel leJned counsel Jned counsel ned counsel counsel for the petitioners the petitioners petitioners would submitsubmitthat once the t,peal is pending before the Appellate Authority,that once the t,peal is pending before the Appellate Authority, II the criminal p roceedings cannot be initiat darned counsel:relied on the order of this Court in Crl.P.No.596f 20tB 4The c"Iplainant passed an Assessment Order for thesaid Assessme t rlIYear, which was questioned by the petitionerbefore the Appe1,"te Authority.said Assessme t rlIYear, which was questioned by the petitionerbefore the Appe1,"te Authority.5The leJned counsel leJned counsel Jned counsel ned counsel counsel for the petitioners the petitioners petitioners would submitsubmit 5The leJned counsel leJned counsel Jned counsel ned counsel counsel for the petitioners the petitioners petitioners would submitsubmitthat once the t,peal is pending before the Appellate Authority,that once the t,peal is pending before the Appellate Authority, II the criminal p roceedings cannot be initiat darned counsel:relied on the order of this Court in Crl.P.No.596f 20tB 6Learnecl standing counsel [t ]for ithqIncome TaxIDepartment does not agree with the proposition laid down inCrl.P.No.5964 ol 20IB, however, admits that the order passed bythis Court in Crl.P.No.5964 of 2018 was not appealed before theHon'ble Suprenre Court IIDepartment does not agree with the proposition laid down inCrl.P.No.5964 ol 20IB, however, admits that the order passed bythis Court in Crl.P.No.5964 of 2018 was not appealed before theHon'ble Suprenre Court I 7Accordir-rgly, the criminal proceedings can go on againstthe petitioners before the Court below, but the Court shall notpronounce the judgment, until the proceedings before theappellate authoritv are conduded.BWith the said observation, the crimlnaI the said observation, the crimlnaI said observation, the crimlnaI petition1S BWith the said observation, the crimlnaI the said observation, the crimlnaI said observation, the crimlnaI disposed off. No costs. Miscellaneous applications, if any stand ciosed nenfins,[shall ][also] Sd/. K. AMMAJIASIS ANT REGISTRAR //TRUE COPYII ECTION OFFICER To, 1 The Special Judge for Economic Offences at Hyderabad 2 One CC to Sri Ch Pushyam Kiran, Advocate [OpUC] 3. One CC to R. hllurali Krishna, Standing Counsel tOpUCl 4. fwo CD Copies (r Lam HIGH COURT DATED:31 10112025 ORDER CRLP.No.1259 of 2018 DISPOSING OFTHE CRIMINAL PETITION(t/Sb,LD,1g {Hras)-tJo2I!lAflil6})*tgO