Crl.rp/141/2021 Of Shri. Venkateshwaralu v. The Income Tax Officer (Tds)
High Court
03 Jul 2024 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Crl.rp/141/2021 Of Shri. Venkateshwaralu v. The Income Tax Officer (Tds)
Date of order
03 Jul 2024
Assessment year(s)
—
Outcome
Allowed
Case summary
In Crl.rp/141/2021 Of Shri. Venkateshwaralu v. The Income Tax Officer (Tds), the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Decision: 4.Accordingly, the following: ORDER i)Revision petition is allowed. ii)Order dated 07.07.2020 is hereby set aside. iii)Matter is remitted to the learned Sessions Judge for fresh disposal in accordance with law. iv)Both the parties shall appear before the Sessions Judge without further notice on next...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Digitallysigned byYAMUNA K LLocation: HighCourt ofKarnataka
NC: 2024:KHC:24945CRL.RP No. 141 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3 DAY OF JULY, 2024
BEFORE
THE HON'BLE MR JUSTICE V SRISHANANDA
CRIMINAL REVISION PETITION NO. 141 OF 2021 BETWEEN:
SHRI. VENKATESHWARALU, S/O PUTTAIAH, AGED 58 YEARS, MANAGING DIRECTOR, M/S. SURYODAYA INFRASTRUCTURE PVT LTD., NO. 387/1, 2ND MAIN ROAD, HMT LAYOUT, ANANDNAGAR, BENGALURU - 560 024.
…PETITIONER
(BY SRI. SHASHWATH S.P, ADVOCATE FOR SRI. CHANDRASHEKARA K, ADVOCATE)
AND:
THE INCOME TAX OFFICER (TDS) INCOME TAX DEPARTMENT, WARD 18(2), QUEENS ROAD, BANGALORE - 560 001.
…RESPONDENT
(BY SRI. E.I. SANMATHI, ADVOCATE)
THIS CRL.RP IS FILED U/S.397 R/W 401 OF CR.P.C PRAYING TO SET ASIDE THE ORDER DATED 07.07.2020 PASSED BY THE LXIV ADDITIONAL CITY CIVIL AND SESSIONS JUDGE, BENGALURU (CCH-65), IN CRL.A.NO.1214/2017 CONFIRMING THE ORDER OF CONVICTION DATED 03.08.2017 IN C.C.NO.345/2014 ON THE FILE OF SPECIAL COURT FOR
- 2 -
ECONOMIC OFFENCES, BENGALURU AND ACQUIT THE PETITIONER/ACCUSED NO.1 FOR THE OFFENCES ALLEGED UNDER THE PROVISIONS OF THE INCOME TAX ACT.
THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Heard Sri. Shashwath.S.P., learned counsel for Chadrashekara K. learned counsel for the revision petitioner and Smt. E. I. Sanmathi., learned counsel for the respondent.
2.At the outset, Smt. E.I.Sanmathi submits that this Court in Crl.RP.No.166/2021 has already set aside the order of the Trial Court and remitted the matter for fresh disposal in-accordance with law.
3.Perused the order passed by this Court in Crl.RP.No.166/2021. The issues covered in this revision petition are practically akin to the facts and circumstances of the case in Crl.RP.No.166/2021 and this revision petition is also arising out of the common order that has been the subject matter of Crl.RP.No.166/2021.
4.Accordingly, the following:
ORDER
i)Revision petition is allowed.
ii)Order dated 07.07.2020 is hereby set aside.
iii)Matter is remitted to the learned Sessions Judge for fresh disposal in accordance with law.
iv)Both the parties shall appear before the Sessions Judge without further notice on next date of hearing and proceed with the case in accordance-with law.
Sd/- JUDGE
LDC List No.: 1 Sl No.: 31 CT: BHK
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