Case LawHigh Court › Crlp/12755/2024 Of Sri. Alapati Srinivas...

Crlp/12755/2024 Of Sri. Alapati Srinivasa Prasad v. The Deputy Commissioner Of Income Tax

High Court 21 Apr 2025 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Crlp/12755/2024 Of Sri. Alapati Srinivasa Prasad v. The Deputy Commissioner Of Income Tax
Date of order
21 Apr 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Crlp/12755/2024 Of Sri. Alapati Srinivasa Prasad v. The Deputy Commissioner Of Income Tax, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

rN rHE [H|GH ]"t'.Ifff$rtfffJsE oF ""\RiI'i,15'H'-t'X'IJH;'o'H?w*'' PRESENT THE [K'SURENDER] TITloN[NO:][ 12638]12768['127][55][ OF][ 20][24]cRIM TION [t12][638][ OF][ 2][o24]cRlMtN [ P] ""T**tru;n}iip*'t''r'$fl *i"l'snn:3:Ri:"I'"'l':'5'1ri'3'l;l%1fl ...Petitioner/Accused AND The [DePutY ][Com]l.T. Towers, [U']tili?iliL",i.'!,T#;,ipffi [,35"Jrlsl;3llJ'e?i;3;R'3*']court of relangana' DePartment,Htgh "'Respondenucomplainant Section [4g2 ][of ][cr.p.c ][oravlng ][that ][in the ][circumstances]petition under stated [in ][the ][Memorand'*""t6it*ot ][of Criminal Petition' ][the ][High ][Court ][may]/ charge [sheet bearing C ][C]be [pleased ][to ][pass ]'n [o'o"iotiutiing ][$re ]":Tpl"i:t No.74 of [2018, ][on ][tn"'"1'o'l-*o"oti ][sp"ciat ][Judge ][for ][Economic ][Offences ][at]O'o"""l"in''"-'un"tins [there ][from and ][may ][be ][pleased']Hyderabad [and ][the ] l.A. NO: 10 [2024] Petition [under ][Section ][482 ][of ][Cr 'P ]['C ][praying ][that ][in ][the ][circumstances]statedintheMemorandumofG,oundsofCriminalPetition'theHighCourtmaybepleased to stay all tfre [turttrer proceeding ][in ][C'C' ][No' ][74 ][of ][2018 ][filed ][before ][the]LJ. Speciat [.tuOge ][for ][Economic Offences ][at ][Hyderabad ][against ][the ][Petitioner]herein /Accused No.2 [including the appearance ][of ][the ][Petitioner/Accused.No.2] CRIMINAL PETITION [NO: ][1276AOF ][2024] r'Between:1AND idifl $F,x#?""nH',fl :i,,%ff ft *y,ffi y,nn*5,?#f {i::"',fl ...PET!T!oNERyACCUSED(S) It,lflli"i"{fliEff *,[?'0."s;,;l#J;#i"ii3??.s;Hs*^;,;;f I'1,?8,#Ifi ... RESPONDENT/COMPLAINANTS Hydera bad 73 pleasestatedof 2018, in the d Petition to and the pass an Memorandu m on under the proceedings emanat ing ordefitSectioe of r quashing of n Honble Grounds 482 the of SCr.p.Cof pecial comCrimithere plaint Judgepraying nal / Petch for arge sheet ition, that Economicthe in Highthe crrcumstancesbe Offences aring C.C Court may Nobeat from and may be pleased l.A. NO: 10F 2024 Ld. pleased stated in Speciat Judge Petition to rhe stav Memorandum,of under a' for the Economic section further. Grounds pro.""oi"g;; 482 offur";r""i H;l;rrl'uo of cr.p.c "i b;ii,lrlilJtition, i.i. praying..rhat ffi. 73 of the in 2olafired High the circumstancescourt before mav thebe"grinrt [the ][petitioner] CRIMI NAL PETITION NOi 12755 oF 2024 Between: Sri. ALAPATT SR|N|VASA PRASAD, S/o. Shri Ataoati I3 [u9 ][u1 ].sz [yei ][r1'' ][o..'dil"{",., ]nyo' e [j ]zo]' S ilffi ; Ri :11,T:.y,?i X"1,"; j %i fllink, Sainikpuri. Hyderabad, Telangana Staie.- ["''""-] ,,.Petitioner/Accused AND The_Deputy Commissioner of lncome Tax, TDS Circle 1 (1 ), 4th Floor, [,8, ]Block,LT. Towers, A.C. Guards, Hyderabad, through its Spl. prbiecuto, foi f ncom" ii,.Department,High Court of T6langana-LT. Towers, A.C. Guards, Hyderabad, through its Spl. prbiecuto, foi f ncom" ii,.Department,High Court of T6langana- ..,RESPONDENT/COMPLAINANTS Petition under Section 482 of Cr.P.C praying that in the circumstances Stated [in thg ][MemOfandum of Grounds ][of ][Criminal ][Petition, the Hish ][court ][mav ][be]"i*"rhr:t"r"r'ii"': t3;*3i';l},.$i*s***{*:,"';i*i:*?:'f Qass.t\. i petition under Section 482 of [Cr'P'C ][praY\ng ][that ][\n ]$9,'t:tll'91:"stated in the [Memorandu. ][tf ][crounds ][of Criminal ][Peltion, ][the High ][Cou( ][may be]"i"r."i'tli [itry ][all the further ][proceeaing ][in ][C'c ][No' ][75 ][of ][2o18 ][filed ][berore ][the]i"; ;;;;ili" [on'nJ"' ][at ][Hvderabad ][asainst ][the ][Petitioner][;*3;"#i:";; herein iAccused [No.Z ][inclir"dini'tfr" ][,pp"rr.n"" ][ofth" ][Petitioner/Accused'No'2] ..,RESPONDENT/COMPLAINANTS Petition under Section 482 of Cr.P.C praying that in the circumstances Stated [in thg ][MemOfandum of Grounds ][of ][Criminal ][Petition, the Hish ][court ][mav ][be]"i*"rhr:t"r"r'ii"': t3;*3i';l},.$i*s***{*:,"';i*i:*?:'f Qass.t\. i petition under Section 482 of [Cr'P'C ][praY\ng ][that ][\n ]$9,'t:tll'91:"stated in the [Memorandu. ][tf ][crounds ][of Criminal ][Peltion, ][the High ][Cou( ][may be]"i"r."i'tli [itry ][all the further ][proceeaing ][in ][C'c ][No' ][75 ][of ][2o18 ][filed ][berore ][the]i"; ;;;;ili" [on'nJ"' ][at ][Hvderabad ][asainst ][the ][Petitioner][;*3;"#i:";; herein iAccused [No.Z ][inclir"dini'tfr" ][,pp"rr.n"" ][ofth" ][Petitioner/Accused'No'2] ThiSPetitioncomingonforhearing,uponperusingtheMemorandumofGrounds of [Criminal ][Pltition ][and ][upon ][hearing ][the ][arguments ][of ][Sri]SATHAKARNI.K'AdvocateforthePetitionerandtheAssistantPublicProsecutoron beharf [of ][the ][Respondent ][No.1 ][, ][and ][None appeared for ][the ][Respondent No.2'] The Court [made ][the ][following: ] THE HONOURABLE SRI JUSTICE K.SURENDERCrl.P. Nos.12638L276a12755 of 2o24COMMON ORDER: 1. Since the parties the parties parties in all the three petitions and also.all the three petitions and also.the three petitions and also.three petitions and also.petitions and also.also.offences alleged against the petitioner/ accused No.2 areone and the same, all these petitions are heard togetherand disposed of by way of this common order. Since the parties the parties parties in all the three petitions and also.all the three petitions and also.the three petitions and also.three petitions and also.petitions and also.also. 2. Learne:d Assistant public prosecutor on instructionssubmits that the cases in the Court below have ended inacquittal, as such, the cause in Criminal petitions does notsurvive for adjudication and has become infructuous. 3. Recording the submissronmade by the learnedAssistant public prosecutor, theCrimina_l petitions aredismissed as infructuous. 4Miscellaneous petitions, pending if any, sha,ll standclosed.petitions, pending if any, sha,ll standclosed. SD/- MOHD.ISMAILEPUTY REGISTRARSECTION OFFICER //TRUE COPY// To, 1 . The Special Judge [for Economic Offences ][at ][Hydera][ a][d.] 2. The Station House [Officer, ][P.S. ][Khushaiguda, Hyderabad Diskict] 3. Two CCs to the Public Prosecutor, [High Court ][for ][the ][State ][of ][Telangana ][at]Hyderabad Hyderabad 4. One CC to SRI SATHAKARNI [K, ][Advocate ]IOPUC] [yderabad] 5. One CC to SRl. A RAMAKRISHNA [REDDY, ][Advocate ] 6. Two CD Copies HIGH COURT DATED:21 t}4t2)2s COIT,IMON ORDER ..::_ ['(']20 SEP 2n6j4lit':?''"',.'-:-,,-'...-,.=--- CRLP.No.12638, 12768 & 12755 of 2024 DISMISSING OF THE CRIIVIINAL PETITION
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