Dismissed¶¶25

The Deputy Commissioner of Income Tax v. M/S. Genewa Industries Limited

Karnataka HC6 Jan 2025CRL.A/926/2021

Case brief

AI extract

What is this about?

Maintainability of Income Tax Department's appeal against inadequacy of sentence; Section 377 Cr.P.C; enhancement of sentence; Section 276B Income-tax Act; TDS default; Special Court for Economic Offences Bengaluru; C.C.No.99/2014; Jenious Clothing Private Limited precedent (Crl.A.No.2104/2023, 12.07.2024); liberty to file before Sessions Court; limitation exclusion; High Court of Karnataka; Justice Shivashankar Amarannavar; NC: 2025:KHC:31.

What did the court decide?

Liberty to the appellant – Income Tax Department to present the appeal before the jurisdictional Sessions Court within two months from the date of this judgment, with the period spent before this Court not counted towards limitation if the appeal is filed within that time. ¶¶25

The Deputy Commissioner of Income Tax Vs M/S. Genewa Industries… — Income Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the criminal appeal filed by the Income Tax Department under Section 377 Cr.P.C against the inadequacy of the sentence imposed in C.C.No.99/2014 is maintainable.

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Court's answer

Following this Court's decision in The Income Tax Department v. M/s. Jenious Clothing Private Limited (Crl.A.No.2104/2023, decided 12.07.2024), an appeal filed by the Income Tax Department against the inadequacy of sentence is not maintainable; accordingly, the present appeal is dismissed.

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Ratio / Principle

Liberty given to the appellant – Income Tax Department to present the appeal before the jurisdictional Sessions Court within two months from the date of this judgment; the period spent before this Court will not come in the way for considering the period of limitation if the appeal is filed within that time.

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Detailed headnote1 paragraphs

Criminal appeal (CRL.A No. 926 of 2021, decided 06.01.2025) by the Deputy Commissioner of Income Tax under Section 377 Cr.P.C seeking enhancement of the sentence dated 31.10.2019 imposed on M/s. Genewa Industries Limited in C.C.No.99/2014 (Special Court for Economic Offences, Bengaluru) for an offence punishable under Section 276B of the I.T. Act. Held, following this Court's own decision in The Income Tax Department v. M/s. Jenious Clothing Private Limited (Crl.A.No.2104/2023 and connected matters, decided 12.07.2024), that an appeal by the Income Tax Department against the inadequacy of sentence is not maintainable; appeal dismissed, with liberty to present the appeal before the jurisdictional Sessions Court within two months, the time spent before this Court not counting towards limitation. Bench: Justice Shivashankar Amarannavar. Neutral citation: NC: 2025:KHC:31.

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NC: 2025:KHC:31 CRL.A No. 926 of 2021

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6^TH DAY OF JANUARY, 2025

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BEFORE

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THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR

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CRIMINAL APPEAL No. 926 OF 2021

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BETWEEN:

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THE DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, (TDS) CIRCLE -16 (2), HMT BHAVAN BANGALORE – 560 032.

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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 HEMAVATHY GANGABYRAPPA Location: HIGH COURT OF KARNATAKA

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M/s. GENEWA INDUSTRIES LIMITED No.141/1, ITPB, NEW HOPE FARM CIRCLE WHITEFIELD, BANGALORE- 560 066.

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( A COMPANY REGISTERED UNDER COMPANIES ACT, REP BY ITS MG. DIRECTOR T MURULIKRISHNA REDDY)

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…RESPONDENT

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(BY SRI G S NAGHARISH, ADVOCATE)

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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.,

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

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NC: 2025:KHC:31 CRL.A No. 926 of 2021

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CORAM: HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR

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ORAL JUDGMENT

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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.

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Heard learned counsel for appellant on maintainability the of appeal.

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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.2104/2023 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 .

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3 - NC: 2025:KHC:31 CRL.A No. 926 of 2021

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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

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supra .

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In view of dismissal of the appeal, all pending applications are disposed of .

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Sd/(SHIVASHANKAR AMARANNAVAR) JUDGE

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List No.: 1 Sl No.: 28

The Deputy Commissioner of Income Tax v. M/S. Genewa Industries Limited

Case brief

What is this about?

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The Deputy Commissioner of Income Tax v. M/S. Genewa Industries Limited

Case brief

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