Disposed¶35

The Income Tax Officer v. M/S Proxima Techsoft Ltd.

Karnataka HC27 Oct 2025CRL.A/773/2021

Case brief

AI extract

What is this about?

Section 276B Income Tax Act; acquittal; Section 378(4) Cr.P.C.; criminal appeal against acquittal; limitation; liberty to file before Jurisdictional Sessions Court; Special Court for Economic Offences Bengaluru; C.C.No.79/2018; Crl.A.No.2104/2023 and Connected Cases; Co-ordinate Bench reliance; Income Tax Officer Ward 2(3); M/s Proxima Techsoft Ltd.; Srikanth Chintalapuri; disposal of appeal.

What did the court decide?

Liberty to the appellant/Income Tax Department to present the appeal before the Jurisdictional Sessions Court within two months, with the time spent before this Court excluded from the limitation computation. ¶35

The Income Tax Officer Vs M/S Proxima Techsoft Ltd. — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:42866 CRL.A No. 773 of 2021

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 27^TH DAY OF OCTOBER, 2025 BEFORE

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THE HON'BLE MR. JUSTICE G BASAVARAJA CRIMINAL APPEAL NO. 773 OF 2021 (A-)

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BETWEEN:

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THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 2(3), H.M.T. BHAVAN, BELLARY ROAD, BANGALORE-560032.

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…APPELLANT

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(BY SRI.SUSHAL TIWARI N., ADVOCATE)

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AND:

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Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA

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M/S. PROXIMA TECHSOFT LTD NO.76, 3^RD FLOOR, 37^TH MAIN, 100 FT RING ROAD, BTM LAYOUT, 2^ND STAGE, BANGALORE-560072 (A COMPANY REGISTERED UNDER COMPANIES ACT REP BY ITS DIRECTOR SRIKANTH CHINTALAPURI)

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SRIKANTH CHINTALAPURI DIRECTOR, M/S PROXIMA TECHSOFT LTD., NO.76, 3^RD FLOOR, 37^TH MAIN, 100FT RING ROAD, BTM LAYOUT, 2^ND STAGE, BANGALORE-560072.

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…RESPONDENTS

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(BY SRI. NAGHARISH G.S., ADVOCATE)

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NC: 2025:KHC:42866 CRL.A No. 773 of 2021

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HC-KAR

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THIS CRL.A IS FILED U/S.378(4) CR.P.C BY THE ADVOCATE FOR THE APPELLANT PRAYING TO SET ASIDE THE JUDGMENT OF ACQUITTAL DATED 21.12.2019, PASSED BY THE SPL.COURT FOR ECONOMIC OFFENCES AT BENGALURU IN C.C.NO.79/2018, ACQUITTING THE RESPONDENTS/ACCUSED FOR THE OFFENCE P/U/S 276B OF THE INCOME TAX ACT AND CONVICT THE RESPONDENTS.

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

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CORAM: HON'BLE MR. JUSTICE G BASAVARAJA

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ORAL JUDGMENT

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The appellant has preferred this appeal against the judgment dated 21.12.2019 passed in C.C.No.79/2018 by

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the Special Court for Economic Offences at Bengaluru.

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Learned counsel appearing for both the parties

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are present.

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In view of the submission made by the learned counsel appearing for the appellant and also relying on the judgment passed by the Co-ordinate Bench of this Court in

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Crl.A.No.2104/2023 and Connected Cases dated

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12.07.2024, I proceed to pass the following:

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NC: 2025:KHC:42866 CRL.A No. 773 of 2021

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HC-KAR

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ORDER

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a) Appeal is disposed of with liberty 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.

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b) It is made clear that the 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.

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Sd/(G BASAVARAJA) JUDGE

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NC List No.: 1 Sl No.: 8

The Income Tax Officer v. M/S Proxima Techsoft Ltd.

Case brief

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The Income Tax Officer v. M/S Proxima Techsoft Ltd.

Case brief

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