Case LawHigh Court › Crl.rp/533/2021 Of The Income Tax Deparm...

Crl.rp/533/2021 Of The Income Tax Deparment v. M/S Kingfisher Airlines Limited

High Court 11 Apr 2023 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Crl.rp/533/2021 Of The Income Tax Deparment v. M/S Kingfisher Airlines Limited
Date of order
11 Apr 2023
Assessment year(s)
Outcome
Dismissed

Case summary

In Crl.rp/533/2021 Of The Income Tax Deparment v. M/S Kingfisher Airlines Limited, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

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

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11 DAY OF APRIL, 2023 BEFORE THE HON'BLE MR JUSTICE S VISHWAJITH SHETTY CRIMINAL REVISION PETITION NO.533 OF 2021 BETWEEN: …PETITIONER (BY MR. E.I. SANMATHI, ADVOCATE) AND: …RESPONDENTS THIS CRL.R.P. IS FILED U/S.397 R/W 401 OF CR.P.C., PRAYING TO CALL FOR RECORDS IN F.R. NO.5/2020 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE DATED 10.01.2020 AND SET ASIDE THE ORDER DISMISSING THE COMPLAINT AGAINST RESPONDENT IN THE INTEREST OF JUSTICE AND RESTORE THE F.R. NO.5 OF 2020 BEFORE THE SPECIAL ECONOMIC OFFENCES COURT, BENGALURU IN THE INTEREST OF JUSTICE AND ETC. THIS PETITION COMING ON FOR ADMISSION, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER This criminal revision petition is filed under Section 397 of Cr.P.C. challenging the order dated 10.01.2020 passed by the Special Court for Economic Offences at Bangalore in proceedings bearing F.R.No.5/2020. 2. Heard the learned counsel for the petitioner and also perused the material available on record. 3. The petitioner had earlier filed C.C.No.49/2013 before the trial Court against the first respondent and its Chairman and Managing Director seeking the very same relief. The order passed in C.C.No.49/2013 by the trial Court has been challenged by the petitioner in Crl.P.No.5049/2021. The present proceedings was subsequently initiated before the trial Court seeking the very same relief as sought in C.C.No.49/2013 on the ground that the second respondent herein was the person responsible for the day-to-day conduct of the business of the first accused . 4. Learned counsel for the petitioner fairly submitted that the second respondent is reported to be dead. Under the circumstances, since the petitioner had already filed Crl.P.No.5049/2021 before this Court seeking the very same relief against the first respondent - Company and its Chairman and Managing Director, having regard to the fact that the second respondent is now reported to be dead, the prayer made in this proceedings against him will not survive for consideration. Insofar as the prayer as against the first respondent is concerned, the same is subject matter of the Crl.P.No.5049/2021, therefore, this criminal revision petition as against the first respondent cannot be maintained. Accordingly, the same is dismissed. Sd/- JUDGE VMB
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