Tax Department v. Nc: 2025:Khc:31Crl.a

Digitally signedby HEMAVATHYGANGABYRAPPALocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6 DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL APPEAL No. 926 OF 2021 BETWEEN: THE DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, (TDS) CIRCLE -16 (2), HMT BHAVAN BANGALORE – 560 032. …APPELLANT (BY SRI SUSHAL TIWARI N, ADVOCATE) AND: M/s. GENEWA INDUSTRIES LIMITED No.141/1, ITPB, NEW HOPE FARM CIRCLE WHITEFIELD, BANGALORE- 560 066. ( A COMPANY REGISTERED UNDER COMPANIES ACT, REP BY ITS MG. DIRECTOR T MURULIKRISHNA REDDY) …RESPONDENT (BY SRI G S NAGHARISH, ADVOCATE) THIS CRL.A IS FILED UNDER SECTION 377 Cr.P.C PRAYING TO ENHANCE THE SENTENCE AGAINST RESPONDENT No.1 FOR THE OFFENCE PUNISHABLE UNDER SECTION 276B OF I.T ACT IN C.C.No.99/2014 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BENGALURU DATED 31.10.2019 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 31.10.2019 passed in C.C.No.99/2014 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 up 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.2104/2023and 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 the period which had 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 of. Sd/- (SHIVASHANKAR AMARANNAVAR)JUDGE GH List No.: 1 Sl No.: 28