Crl.p/7886/2020 Of Sri B V Suresh Kumar v. Income-Tax Department

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 07 DAY OF APRIL, 2022 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA CRIMINAL PETITION No.7886 OF 2020 C/W CRIMINAL PETITION No.7921 OF 2020 IN CRIMINAL PETITION No.7886 OF 2020 BETWEEN: SRI B.V.SURESH KUMAR S/O B.UPENDRA VARAMBALLY, AGED ABOUT 66 YEARS R/AT NO.488, 5 MAIN, 6 CROSS, KENGERI SATELLITE TOWN, BENGALURU – 560 060. ... PETITIONER (BY SRI ARAVIND V.CHAVAN, ADVOCATE (PHYSICAL HEARING)) AND: 1. INCOME-TAX DEPARTMENT BY ITS DEPUTY DIRECTOR OF INCOME-TAX (INV), UNIT 1(4), C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. BY ITS DEPUTY DIRECTOR OF INCOME-TAX (INV), UNIT 1(4), C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. 2. PRINCIPAL DIRECTOR OF INCOME TAX (INV) 3 FLOOR, C.R.BUILDING (ANNEXE), 3 FLOOR, C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. ... RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE (PHYSICAL HEARING)) THIS CRIMINAL PETITION IS FILED UNDER SECTION 482 OF CR.P.C., PRAYING TOa. QUASH THE PROCEEDINGS PURSUANT TO COMPLAINT REGISTERED IN C.C.NO.40/2018 BEFORE THE SPECIAL COURT FOR ECONOMIC OFFENCES, BENGALURU, PRODUCED AS ANNEXURE-A AND ETC., IN CRIMINAL PETITION No.7921 OF 2020 BETWEEN: SRI B.V.SURESH KUMAR S/O B.UPENDRA VARAMBALLY, AGED 66 YEARS R/AT NO. 488, 5 MAIN, 6 CROSS, KENGERI SATELLITE TOWN, BENGALURU – 560 060. ... PETITIONER (BY SRI ARAVIND V.CHAVAN, ADVOCATE (PHYSICAL HEARING)) AND: 1. INCOME -TAX DEPARTMENT BY ITS DEPUTY DIRECTOR OF INCOME TAX (INV), UNIT 1(4), C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. BY ITS DEPUTY DIRECTOR OF INCOME TAX (INV), UNIT 1(4), C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. 2. PRINCIPAL DIRECTOR OF INCOME TAX (INV) 3 FLOOR, C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. 3 FLOOR, C.R.BUILDING (ANNEXE), QUEENS ROAD, BENGALURU – 560 001. ... RESPONDENTS (BY SRI E.I.SANMATHI, ADVOCATE (PHYSICAL HEARING)) THIS CRIMINAL PETITION IS FILED UNDER SECTION 482 OF CR.P.C., PRAYING TOa. QUASH THE COMPLAINT REGISTERED IN C.C.NO.41/2018 BEFORE THE SPECIAL COURT FOR ECONOMIC OFFENCES, BENGALURU PRODUCED AS ANNEXURE-A AND ETC., THESE CRIMINAL PETITIONS COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Both the learned counsel for the petitioner and respondent in both the cases, would in unison submit that the offences were under Sections 276C(1) and 277 of the Income Tax Act, 1961 (for short ‘the Act’), which are compoundable under Section 279 of the Act and the proceedings in C.C.No.40/2018 is hereby disposed by order dated 25.03.2022 and therefore, nothing would further survive for consideration in these petitions. 2. Learned counsel for the respondents – Sri E.I.Sanmathi, would submit that the complaint would be withdrawn in the light of the compounding order passed by the Special Court. 3. In the light of the compounding order dated 25.03.2022, being passed and the aforesaid submissions, as a matter of form, the impugned orders and the proceedings stand quashed. Accordingly, both the petitions are allowed. Sd/- JUDGE