Tax Department v. M/S. Jenious Clothing Private Limited And Another, Crl.a

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26 DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL APPEAL No. 567 OF 2022 BETWEEN: THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD) INCOME TAX DEPARTMENT, TDS H M T, BHAVAN No.59 BELLARY ROAD BANGALORE – 560 032. NOW PRESENT REPRESENTED BY THE DEPUTY COMMISSIONER OF INCOME TAX,(TSD). …APPELLANT (BY SRI E I SANMATHI, ADVOCATE) AND: 1. M/s. GOLDEN GATE PROPERTIES LTD., No.820 GOLDEN HOUSE 80 FEET ROAD, 8 BLOCK KORAMANGALA BANGALORE -560 095. Digitally signed byLAKSHMINARAYANA(A COMPANY INCORPORATED UNDER MURTHY RAJASHRICOMPANIES ACT REP BY ITS PRL. OFFICERS Location: HIGHCOURT OFAND DIRECTORS, PRATAP AND SANJAY RAI-A2) KARNATAKA2. SANJAY RAI DIRECETOR M/s. GOLDEN GATE PROPERTIES LTD No.820 GOLDEN HOUSE 80 FEET ROAD, 8 BLOCK, KORAMANGALA BANGALORE -560 095. 3. K KRISHNAN, DIRECTOR M/s. GOLDEN GATE PROPERTIES LTD., No.820, GOLDEN HOUSE - 2 - NC: 2024:KHC:29389 CRL.A No. 567 of 2022 80 FEET ROAD, 8 BLOCK KORAMANGALA BANGALORE - 560 095. …RESPONDENTS THIS CRL.A IS FILED UNDER SECTION 377(1) OF Cr.P.C PRAYING TO CALL FOR RECORDS IN C.C.No.67/2018 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BENGALURU DATED 23.10.2020 AND ENHANCE THE SENTENCE APPROPRIATELY AND ETC., THIS APPEAL COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR ORAL JUDGMENT 1.This appeal is filed by the Income Tax Department against the inadequacy of the sentence dated 23.10.2020 passed in C.C. No. 67/2018 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. Sd/- (SHIVASHANKAR AMARANNAVAR)JUDGE LRS List No.: 2 Sl No.: 2