PR. COMMISSIONER OF INCOME TAX-2 vs. M/S HARMAN CONNECTED SERVICES CORPORATION PRIVATE LIMITED

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ITA/194/2022HC KarnatakaKAHC01018307202123 September 2024Bench: S.G.PANDIT,C.M. POONACHA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the impugned order was not a judgment of acquittal but an order on a discharge application. Therefore, the appeal under Section 378(4) Cr.P.C. was not maintainable.

What were the facts?

The Income Tax Department filed a criminal appeal challenging a lower court's order discharging the respondent-accused for an offense under the Income Tax Act. The appeal was filed under Section 378(4) of the Cr.P.C.

What were the issues?

Whether a criminal appeal filed under Section 378(4) Cr.P.C. is maintainable against an order of discharge. The maintainability of converting a criminal appeal into a criminal revision petition was also considered.

Which sections of the Income-tax Act were involved?

Section 276CC

AI-generated summary — verify with the full judgment below

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NC: 2025:KHC:8760 CRL.A No. 194 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR

CRIMINAL APPEAL No. 194 OF 2022

BETWEEN:

THE INCOME TAX DEPARTMENT BY ITS INCOME TAX OFFICER, WARD No.7(2)(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK KORAMANGALA BANGALORE – 560 095. …APPELLANT

(BY SRI SUSHAL TIWARI N, ADVOCATE)

AND:

SMT. BHASKARA SUBRAMANYAM JAYASHREE 52 YEARS, No.42, 1ST FLOOR, 8TH E MAIN, 4TH BLOCK, JAYANAGAR BANGALORE - 560 041. …RESPONDENT

THIS CRL.A. IS FILED UNDER SECTION 378(4) Cr.P.C PRAYING TO SET ASIDE THE ORDER DATED 12.10.2018 PASSED BY THE SPL.COURT FOR ECONOMICS OFFENCES AT BENGALURU IN C.C.No.47/2018 AND TO ALLOW THE COMPLAINT AS PRAYED FOR BY ALLOWING THIS APPEAL.

THIS APPEAL COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by LAKSHMINARAYANA MURTHY RAJASHRI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:8760 CRL.A No. 194 of 2022

CORAM: HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR

ORAL JUDGMENT

This appeal is filed under Section 378(4) of Cr.P.C. The Income Tax Department has filed this appeal challenging the order dated 12.10.2018 passed in C.C.No.47/2018 on the application filed by the respondent - accused under Section 245 of Cr.P.C., whereunder the respondent - accused has been discharged for offence punishable under Section 276CC of the Income Tax Act, 1961.

2.

The impugned order is not judgment of acquittal. The impugned order is passed on the discharge application filed by the accused. Therefore, the appeal is not maintainable.

3.

Learned counsel for the appellant has filed memo seeking conversion of the appeal into Criminal Revision Petition. There is no provision in Cr.P.C., for

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NC: 2025:KHC:8760 CRL.A No. 194 of 2022

converting Criminal Appeal into Criminal Revision Petition. Hence, the appeal is dismissed as not maintainable. The appellant is at liberty to file Criminal Revision Petition. Registry is directed to return the documents to the learned counsel for the appellant.

Sd/- (SHIVASHANKAR AMARANNAVAR) JUDGE

KG List No.: 1 Sl No.: 9

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