Tax Department v. M/S. Jenious Clothing Private

Digitally signed byLAKSHMINARAYANAMURTHY RAJASHRILocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL APPEAL No. 1323 OF 2021 BETWEEN: - 2 - NC: 2024:KHC:28103 THIS APPEAL COMING ON FOR ORDERS THIS DAY, THE COURT DELIVERED THE FOLLOWING: JUDGMENT 1.This appeal is filed by the Income Tax Department against the inadequacy of the sentence dated 19.03.2020 passed in C.C. No. 79/2019 by Special Court for Economic Offences, Bengaluru. 2.Heard learned counsel for appellant on maintainability the of appeal. 3.Maintainability of the appeal had come for consideration before this Court in the case of The Income Tax Department Vs. M/s. Jenious Clothing Private Limited and another, Crl.A. No. 2104/2023 and connected matters decided on 12.07.2024 wherein this Court considering the relevant details has held that the appeal filed by the Income Tax Department against the inadequacy of sentence is not maintainable. For the reasons stated in the judgment referred to supra, the present appeal is also not maintainable. Hence, the appeal is dismissed. Liberty is given to the appellant – Income Tax Department to present the appeal before the jurisdictional Sessions Court within a period of two months from the date of this judgment. It is made clear that period which has been spent before this Court will not come in the way for considering the period of limitation, if the appeal is filed before the jurisdictional Sessions Court within the time noted supra. 4.In view of dismissal of the appeal, all pending applications are disposed off. Sd/- JUDGE