The Deputy Commissioner of Income Tax Department, (Tds) v. M/S. Genewa Software Technology Limited
Case brief
What is this about?
Karnataka High Court, Bengaluru; CRL.A No. 936 of 2021; Justice M.G.S. Kamal; decided 08.04.2026. Income Tax Department (TDS Circle) appeal under Section 377 Cr.P.C. for enhancement of sentence under Section 276B Income Tax Act against M/s. Genewa Software Technology Limited (CC.No.75/2013, Special Court for Economic Offences, Bangalore). Appeal dismissed as withdrawn with liberty to re-present before the jurisdictional Sessions Court, following Co-ordinate Bench rulings on forum for sentence-adequacy appeals; time spent in prosecution exempted for limitation. Keywords: sentence enhancement, S.377 Cr.P.C., S.276B Income Tax Act, withdrawal with liberty, Sessions Court forum, limitation exemption, TDS.
What did the court decide?
Appeal dismissed as withdrawn with liberty to present the same before the jurisdictional Sessions Court; time consumed in prosecuting the appeal exempted for the purpose of limitation.