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

Digitally signed byLAKSHMINARAYANAMURTHY RAJASHRILocation: HIGHCOURT OFKARNATAKA 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. 955 OF 2021 BETWEEN: THE INCOME TAX OFFICER INCOME TAX DEPARTMENT WARD -2(3), H M T BHAVAN BELLARY ROAD BANGALORE – 560 032. …APPELLANT (BY SRI E I SANMATHI, ADVOCATE) AND: 1. M/s. PANACEA HOSPITAL PVT. LTD., No.334, 3 STAGE, 3 FLOOR DR SIDDAIAH PURANIK ROAD BASAVESHWARANAGAR BANGALORE. (A COMPANY REGISTERED UNDER COMPANIES ACT, REPRESENTED BY ITS MANAGING DIRECTOR-R2) 2. Dr. C JAYANNA MANAGING DIRECTOR M/s. PANACEA HOSPITAL PVT. LTD No.334, 3 STAGE, 3 FLOOR Dr. SIDDAIAH PURANIK ROAD BASAVESHWARANAGAR BANGALORE. …RESPONDENTS THIS CRL.A IS FILED UNDER SECTION 377 OF Cr.P.C PRAYING TO MODIFY THE JUDGMENT RELATING TO SENTENCE DATED 16.11.2019 PASSED BY THE SPECIAL COURT FOR ECONOMIC OFFENCES, BENGLAURU IN C.C.No.25/2018 AND ENHANCE THE SENTENCE PASSED AGAINST THE ACCUSED No.1 - COMPANY FOR THE OFFENCE PUNISHABLE UNDER SECTION 276B OF INCOME TAX ACT 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 16.11.2019 passed in C.C. No. 25/2018 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. 4.In view of dismissal of the appeal, all pending applications are disposed off. Sd/- (SHIVASHANKAR AMARANNAVAR)JUDGE