THE CENTRAL BOARD OF TRUSTEES vs. MR. GOPAL S HEBBALLI

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 19th DAY OF JULY 2022 BEFORE THE HON’BLE MR.JUSTICE K. NATARAJAN CRIMINAL APPEAL NO.100124/2022 C/W CRIMINAL APPEAL NOS. 100123/2022, 100125/2022, 100126/2022, 100127/2022, 100130/2022, 100131/2022, 100132/2022, 100133/2022, 100134/2022, 100135/2022, 100136/2022, 100137/2022, 100138/2022, 100139/2022, 100140/2022, 100141/2022, 100142/2022, 100143/2022, 100144/2022, 100145/2022, 100172/2022, 100173/2022, 100026/2022, 100077/2022, 100078/2022, 100079/2022, 100080/2022, 100081/2022, 100082/2022, 100083/2022, 100084/2022, 100085/2022, 100086/2022, 100090/2022, 100091/2022, 100092/2022, 100093/2022, 100094/2022, 100095/2022, 100114/2022

IN CRL. A. 100124/2022 BETWEEN:

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD,SHRADDHA BUILDING TILAKWADI, BELAGAVI

...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REPRESENTED BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR R

2 PLOT NO.8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI REP. BY CHAIRMAN MR.PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.) THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1059/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1059/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100123/2022 BETWEEN

THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y.V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO. 8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI, REP. BY CHAIRMAN MR. PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021

3 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1058/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1058/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100125/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO. 8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI, REP. BY CHAIRMAN MR. PRABHAKAR PATKAR-590001 RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1057/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1057/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

4 IN CRL.A.100126/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD, SHARADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP BY ITS CHAIRMAN SRI PRABHAKAR PATKAR PLOT NO. 8, R S NO. 21/2 KHANAPUR ROAD, TILAKWADI BELAGAVI MR PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1055/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1055/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A.100127/2022 BETWEEN

THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO.123

5 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD, REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR PLOT NO.8, R.S.NO.21/2 KHANAPUR ROAD, TILAKWADI BELGAVI REP. BY CHAIRMAN MR. PRABHAKAR PATKAR RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1056/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1056/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100130/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. PRASAD KIRAN THAKUR

6 R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1089/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1089/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A. 100131/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1053/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET

7 ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1053/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A. 100132/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (By Sri. Y. V. RAVIRAJ, ADV.)

AND

SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1086/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1086/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A.100133/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX,

8 CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (RESPONDENT-SERVED)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1049/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1049/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100134/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH,

9 TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1050/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1050/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100135/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1052/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-

10 III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1052/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A.100136/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1051/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1051/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100137/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123,

11 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1088/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1088/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100138/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH,

12 TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1087/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1087/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100139/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378(4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1090/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-

13 III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1090/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A. 100140/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. PRASAD KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1091/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1091/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100141/2022 BETWEEN

THE INCOME TAX DEPARTMENT, R/BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO.123,

14 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. SAI KIRAN THAKUR R/O. 180, GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1048/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1048/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A. 100142/2022 BETWEEN

THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. KIRAN D THAKUR R/O 180, GURUWAR PETH,

15 TILAKAWADI BELAGAVI RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R. KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1085/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1085/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. 100143/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, PLOT NO.123, SARAF COLONY,KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. KIRAN D THAKUR R/O 180 , GURUWAR PETH, TILAKAWADI BELAGAVI RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1084/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC

16 NO.1084/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100144/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI, BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. KIRAN D THAKUR R/O. 180,GURUWAR PETH, TILAKWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1073/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1073/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A.100145/2022 BETWEEN

THE INCOME TAX DEPARTMENT, REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,PLOT NO.123, SARAF COLONY, KHANAPUR ROAD, SHRADDHA BUILDING, TILAKWADI,

17 BELAGAVI. ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI. KIRAN D THAKUR R/O. 180, GURUWAR PETH, TILAKAWADI, BELAGAVI. RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 (3) AND (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1078/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.1078/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A.100172/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI KIRAN D THAKUR R/O. 180 GURUWAR PETH TILAKWADI BELAGAVI- 590 001 RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/SEC. 378(4) OF CR.P.C. SEEKING TO LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST HE ACCUSED RESULTING IN ACQUITTAL OF THE ACCUSED IN CC.1076/2016 FOR THE OFFENCE U/SEC. 276CC OF THE INCOME TAX ACT, 1961 AND SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC.1076/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/SEC. 276CC OF THE INCOME TAX ACT, 1961.

IN CRL. A.100173/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 PLOT NO. 123, SARAF COLONY KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI BELAGAVI ...APPELLANT (BY SRI. Y. V. RAVIRAJ, ADV.)

AND

SHRI KIRAN D THAKUR R/O. 180 GURUWAR PETH TILAKWADI BELAGAVI- 590 001 RESPONDENT (BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378(4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL OF THE ACCUSED IN CC NO.1082/2016 FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC- III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC

19 NO.1082/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100026/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 PLOT NO. 123, SARAF COLONY KHANAPUR ROAD, SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN-590006 ...APPELLANT (BY SRI.Y.V. RAVIRAJ, ADV.)

AND

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI

20 RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.286/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC NO.286/2016 FOR TRIAL.

IN CRL.A.100077/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (BY SRI. Y.V. RAVIRAJ, ADV.)

AND:

21 HUBLI. PIN. 580028 RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.284/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.284/2016 FOR TRIAL.

IN CRL.A.100078/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (BY SRI. Y.V.RAVIRAJ, ADV.)

AND

22 OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

(BY SHRI. ARAVIND D KULKARNI & SHRI. V.G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 & R4)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.312/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.312/2016 FOR TRIAL.

IN CRL.A.100079/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (BY SRI Y.V.RAVIRAJ, ADV.)

23 AND

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.307/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.307/2016 FOR TRIAL.

IN CRL. A.100080/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD

24 SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ..APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI ABBAS F MAGAR.

2 . SHRI. ABBAS F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . SRI. ASGARALI I. MAGAR AGED 71 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.283/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF IT ACT, AND RESTORE THE PROCEEDINGS IN CC NO.283/2016.

25 IN CRL.A.100081/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM, OCC- BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028, REPRESENTED BY MANAGING PARTNER SHRI. TAIZUN F MAGAR.

2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI

26 RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.306/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.306/2016 FOR TRIAL.

IN CRL.A.100082/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI TAIZUN F MAGAR.

2 . SHRI. TAIZUN F MAGAR AGED 46 YEARS OCCUPATION. BUSINESS MANAGING PARTNER M/S UPKAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI-580028

3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI

27 HUBLI PIN. 580028 .. RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.305/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.305/2016 FOR TRIAL.

IN CRL.A.100083/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,.PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V. RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND UPKAR (INDIA) PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A MAGAR.

2 . SHRI. FAKRUDDIN A MAGAR AGED 70 YEARS OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR (INDIA)

28 OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . JUZAR A MAGAR AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

4 . SRI. SHABBIR A MAGAR(GABAN) AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.313/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.313/2016 FOR TRIAL.

IN CRL.A.100084/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V. RAVIRAJ, ADV.)

29 AND

1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI. ABBAS F MAGAR.

2 . SHRI. ABBAS F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . SRI. ASGARALI I. MAGAR AGED 71 YEARS OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.285/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.285/2016 FOR TRIAL.

IN CRL.A.100085/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX

30 CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVIPIN. 590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER SHRI.ABBAS F MAGAR.

2 . SHRI. ABBAS F MAGAR AGE 46 YEARS,OCC- BUSINESS, MANAGING PARTNER, M/S. MAGAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028

3 . SRI. ASGARALI I MAGAR AGED 71 YEARS, OCC- BUSINESS PARTNER, M/S. MAGAR AND MAGAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI, HUBLI PIN-580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.281/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.281/2016 FOR TRIAL.

31 IN CRL. A.100086/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V. RAVIRAJ, ADV)

AND

1 . M/S MAGAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER SHRI. ABBAS F MAGAR.

2 . SHRI. ABBAS F MAGAR AGED 46 YEARS, OCC. BUSINESS MANAGING PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . SRI. ASGARALI I. MAGAR AGED 71 YEARS, OCCUPATION. BUSINESS PARTNER M/S MAGAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.282/2016 AND TO SET ASIDE THE

32 ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI, FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.282/2016 FOR TRIAL.

IN CRL.A.100090/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV)

AND

1 . M/S UPKAR AND UPKAR (INDIA) PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A. MAGAR.

2 . SHRI. FAKRUDDIN A MAGAR AGED 70 YEARS, OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . JUZAR A MAGAR AGED 56 YEARS. OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

4 . SRI. SHABBIR A MAGAR(GABAN) AGED 56 YEARS, OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA)

33 OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.311/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.311/2016 FOR TRIAL.

IN CRL.A.100091/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER, SHRI.TAIZUN F MAGAR

2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER

34 M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . SHRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.308/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.308/2016 FOR TRIAL.

IN CRL.A.100092/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KAHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELGAVI-590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND MAGAR PARTNERSHIP FIRM OCCUPATION. BUSINESS

35 OFF. P.B. ROAD, YALLAPUR ONI, HUBLI- 580028 REP.BY MANAGER PARTNER, SHRI.TAIZUN F MAGAR

2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCCUPATION. BUSINESS MANAGING PARTNER M/S UPKAR AND MAGAR (INDIA) OFF. P.B. ROAD YALLAPUR ONI, HUBLI, PIN. 580028

3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR(INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI, PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.304/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.304/2016 FOR TRIAL.

IN CRL.A.100093/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING, TILAKWADI,

BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V. RAVIRAJ, ADV)

AND

1 . M/S UPKAR AND MAGAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REP.BY MANAGING PARTNER SHRI.TAIZUN F MAGAR

2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . SRI. JUZAR A MAGAR ( GABAN) AGED 53 YEARS OCC. BUSINESS PARTNER M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.309/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.309/2016 FOR TRIAL.

IN CRL.A.100094/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY KAHANAPUR ROAD, SHRADDHA BUILDING TILAKWADI, BELGAVI-590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND UPKAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS OFF. P.B. ROAD, YALLAPUR ONI, HUBLI- 580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A MAGAR.

2 . SHRI. FAKRUDDIN A, MAGAR AGED 70 YEARS OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR(INDIA) OFF P.B. ROAD, YALLAPUR ONI HUBLI, PIN. 580028

3 . JUZAR A MAGAR AGED 56 YEARS OCCUPATION. BUSINESS PARTNER, M/S UPKAR AND UPKAR(INDIA) OFF. P.B. ROAD YALLAPUR ONI, HUBLI PIN. 580028

4 . SHRI. SHABBIR A MAGAR(GABAN) AGED. 56 YEARS OCC. BUSINESS PARTNER, M/S UPKAR AND UPKAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI

HUBLI, PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.310/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.310/2016 FOR TRIAL.

IN CRL.A.100095/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY KAHANAPUR ROAD, SHRADDHA BUILDING TILAKWADI, BELGAVI-590006 ...APPELLANT (By Sri Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND UPKAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS OFF. P.B. ROAD, YALLAPUR ONI, HUBLI- 580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A MAGAR.

2 . SHRI. FAKRUDDIN A, MAGAR AGED 70 YEARS, OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR(INDIA)

39 OFF P.B. ROAD, YALLAPUR ONI HUBLI, PIN. 580028

3 . JUZAR A MAGAR AGED 56 YEARS, OCCUPATION. BUSINESS PARTNER, M/S UPKAR AND UPKAR(INDIA) OFF. P.B. ROAD, YALLAPUR ONI, HUBLI PIN. 580028

4 . SHRI. SHABBIR A MAGAR(GABAN) AGED. 56 YEARS, OCC. BUSINESS PARTNER, M/S UPKAR AND UPKAR (INDIA) OFF. P.B. ROAD, YALLAPUR ONI HUBLI, PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V G PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.315/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I.T. ACT, AND RESTORE THE PROCEEDINGS IN CC NO.315/2016 FOR TRIAL.

IN CRL.A.100114/2022 BETWEEN

THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123 SARAF COLONY, KHANAPUR ROAD SHRADDHA BUILDING TILAKWADI, BELAGAVI PIN. 590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.)

AND

1 . M/S UPKAR AND UPKAR

40 PARTNERSHIP FIRM OCCUPATION. BUSINESS, OFF.P.B. ROAD, YALLAPUR ONI HUBLI.PIN.580028 REPRESENTED BY MANAGING PARTNER SHRI FAKRUDDIN A MAGAR.

2 . SHRI. FAKRUDDIN A MAGAR AGED 70 YEARS, OCC. BUSINESS MANAGING PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

3 . JUZAR A MAGAR AGED 70 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028

4 . SRI. SHABBIR A MAGAR(GABAN) AGED 56 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND UPKAR (INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4)

THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED RESULTING IN AQUITTAL IN CC NO.314/2016 AND TO SET ASIDE THE ORDER DATED 30.07.2021 PASSED BY MAGISTRATE OF JMFC-III COURT, BELAGAVI, FOR THE OFFENCE PUNISHABLE U/S 276 CC OF I T ACT, AND RESTORE THE PROCEEDINGS IN CC NO.314/2016 FOR TRIAL.

THESE APPEALS COMING ON FOR ADMISSION THROUGH PHYSICAL HEARING/VIDEO CONFERENCING HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

These appeals are filed by the Income Tax Department under Section 378 of the Code of Criminal Procedure, 1973 (hereinafter referred to as ‘Cr.P.C.’ for brevity) challenging the order passed by the learned Magistrate, JMFC-III Court, Belagavi by closing the complaint filed by the complainant and prayed to remand the matters back to the trial Court for fresh consideration. 2. The respondents appeared through counsel and raised preliminary objection regarding maintainability of the appeals contending that the order of closing the case by the Magistrate is nothing but ‘discharge’ and not an ‘acquittal’ in order to file an appeal under Section 378 of Cr.P.C. In support of his contentions, the counsel have relied upon the judgment of Allahabad High Court as well as Madhya Pradesh High Court. 3. Learned counsel for the appellant has contended that the impugned orders are nothing but acquittal, Therefore, an appeal lies under Section 378 of Cr.P.C. but not a revision, whereas

42 learned counsel for the respondents submit that criminal revision lies but not an appeal. 4. Heard the arguments of the learned counsel for the parties and perused the records. 5. On perusal of the same, the appellant-Income Tax Department filed complaint under Section 200 of Cr.P.C. for the offence punishable under Section 276CC of the Income Tax Act, 1961 against the respondents/accused seeking punishment for non- filing of returns within the limitation. After appearance of the accused before the Magistrate, they are said to have filed memos stating that the Deputy Commissioner of Income Tax has ordered for refund of some amount and hence, the complaint becomes infructuous. Based upon the memos, the impugned orders are passed by the Magistrate by closing the complaints which are under challenge. 6. Before going to consider the maintainability of appeal or revision, it is worth to mention the judgment of Madhya Pradesh High Court relied on by the learned counsel for the respondents in

43 the case of Income Tax Officer, D-ward, Circle-II, Indore v. Kaluram reported in ITR Vol.156, 748 wherein the Madhya Pradesh High Court has held as: “ The learned counsel for the petitioner did not dispute the fact that the learned trial court had given several opportunities to the petitioner to lead evidence before charge but no evidence was led. However, he submitted that despite there being no evidence adduced by the petitioner, when the trial Court permitted the respondent to produce in evidence Ex.D-1 on which it relied, the necessary inference to be drawn from the impugned order is that the respondent has been acquitted even though no charge was framed against him. But I am not persuaded to agree with the submission because the acquittal is only after regular trial in which the evidence is adduced after a charge is framed. This is not a case of acquittal. Therefore, merely because the respondent had filed a copy of the judgment of the income-tax Tribunal, it would not lead to the conclusion that the effect of the impugned order is acquittal of the respondent. In fact, it is a clear order of discharge against which the petitioner ought to have filed a revision which is admittedly barred by 61 days. When the petitioner had a specific remedy of revision to which he did not resort, the inherent power under Section 482, Criminal Procedure Code, cannot be exercised. Therefore, this petition deserves to be dismissed on the short ground that no revision having been filed within time, this is not a fit case to exercise the inherent power. Even if it is treated as a revision, it is barred by limitation by 61 days for which no application for condonation under the Limitation Act has been filed.

44 This being not a case of acquittal, granting of leave also does not arise.” In another case, the High Court of Allahabad in the case of Alim and Ors. V. Taufiq and Anr. Reported in 1982 Crl.L.J. 1264 has held as under: “ Section 378 Cr.P.C. deals with appeals in cases of acquittals. It does not come into play against an order of discharge. Distinction between discharge and acquittal is well established. Discharge is before the framing of the charge while acquittal is after the framing of the charge in a trial. Acquittal operates as a bar for retrial of the offender on the same fact about the same offence while discharge does not operate as a bar vide Section 300 Cr.P.C. The order of discharge was clearly revisable by learned Sessions Judge. The remedy against acquittal is an appeal to the High Court. Under the old Code the Magistrate was empowered to discharge the accused at the stage of inquiry even in case triable solely by Court of Sessions under Section 207(2)(6) and 209(1) and (2).” 7. I have perused the judgments of both the High Courts. Madhya Pradesh High Court in the aforesaid judgment has held that, it is not a case of acquittal but a revision order challenged under the revision. Whereas the Allahabad High Court in Alim’s case supra has held that, the accused had filed an application for discharge, which came to be dismissed and it is nothing but an

45 application filed for discharge which is challengeable under the revisional provision. 8. I am in respectful agreement with the judgment of both the Madhya Pradesh and Allahabad High Courts in the above said decisions. 9. Furthermore, I want to add one more provision of Cr.P.C. i.e. Section 258 which reads as under: “258. Power to stop proceedings in certain cases.- In any summons-case instituted otherwise than upon complaint, a Magistrate, of the first class, or, with the previous sanction of the Chief Judicial Magistrate, any other Judicial Magistrate, may, for reasons to be recorded by him, stop the proceedings at any stage without pronouncing any judgment and where such stoppage of proceedings is made after the evidence of the principal witnesses has been recorded, pronounce a judgment of acquittal, and in any other case, release the accused, and such release shall have the effect of discharge.” 10. In view of the judgments above and provisions of Section 258 of Cr.P.C., let me see the order under challenge in these appeals falls in any of these categories. The order under appeals is as under:

46 “ Complainant and Ld. Counsel for complainant present and filed memo with enclosure and prayed to close the case of action becomes infructuous for the order passed by the Deputy Commissioner of Income-Tax, Central Circle, Belagavi. Hence, prayed to close the case as the purpose of the filing the petition by the complainant is satisfied long back. The submission are taken on record. Perused found satisfied. Hence this petition/case stands closed as per the memo and enclosures filed by the Ld. Counsel for the accused.” On careful reading of the order passed by the Magistrate, it reveals, the impugned order squarely falls under the provisions of Section 258 of Cr.P.C.-stopping the proceedings by the Magistrate.

47 aggrieved complainant has to file an appeal under Section 378 of Cr.P.C. but not a revision, as evidence of some of the witness was already recorded, therefore, it cannot be said as ‘discharge’. Further, the definition of Section 258 of Cr.P.C. reads “in any other case, release the accused and such release shall have the effect of discharge”. That means, without recording evidence of the parties, if the proceedings were closed by way of stopping the proceedings, then it amounts to discharge and such order shall have to be challenged only under Section 397 of Cr.P.C. before the learned Sessions Judge or before the High Court. Therefore, in my considered opinion, the orders under challenge passed by the Magistrate, stopping proceedings and releasing the accused, is nothing but an order of discharge, which is challengeable under the revisional provisions of Section 397(1) of Cr.P.C. 13. That apart, as per Section 372 of Cr.P.C., no appeal lies unless and otherwise provided by the Code of Criminal Procedure. Such being the case, the appellant-Income Tax Authority cannot invoke the provisions of either Section 372 or Section 378 of Cr.P.C.

48 Hence, in the present case on hand, the appellant has to challenge under the revisional provisions of Section 397 of Cr.P.C. 14. At this stage, learned counsel for the appellant wants to file a memo for converting the criminal appeals into criminal revision petitions, but the same is objected by the respondents’ counsel stating that the respondents will lose one more opportunity of challenging the order before the High Court if the revision petition filed before the High Court. The objection of the respondents is sustainable under law. 15. Therefore, considering this aspect, the question of giving permission to the appellant for converting the criminal appeals into criminal revision petition cannot be granted here, as the respondents will lose an opportunity of appeal to the High Court either under Section 482 or Section 397 of Cr.P.C. Therefore, I hold that these criminal appeals are not maintainable and liable to be dismissed and liberty can be granted to the appellant to file an application for condonation of delay, for having spent time in wrong forum, while filing revision petition before the learned Sessions Judge.

49 Accordingly, all the criminal appeals are dismissed as not maintainable. However, liberty is granted to the appellant to file a revision petition under Section 397 of Cr.P.C. before the learned Sessions Judge with liberty to file necessary application for condonation of delay under Section 14 of the Limitation Act for spending time before this Court. The Registry is directed to supply a copy of this order to the scrutiny branch of the Principal Bench at Bengaluru and Benches at Dharwad and Kalaburgi for future clarifications in similar matters.

Sd/-

JUDGE

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