The Income Tax Department v. M/S Kingfisher Airlines Ltd.
Case brief
What is this about?
CRL.RP No. 409 of 2021, High Court of Karnataka at Bengaluru, decided 13.01.2026 by S. Vishwajith Shetty, J. Income Tax Department (Assistant Commissioner, TDA Circle-2(1)) v. M/s Kingfisher Airlines Ltd and Sri A.K. Ravindranath Nedungadi. Revision under S.397 r/w 401 Cr.P.C. against dismissal of second complaint (FR No.6/2020) by Special Court (Economic Offences), Bengaluru; first complaint on same facts pending as CC No.202/2017; accused company ordered to be liquidated, Official Liquidator in charge; second complaint alleging accused No.2 conducted day-to-day business held not maintainable, with liberty to implead him in CC No.202/2017; no illegality or irregularity found; revision dismissed for want of merit; no appearance for petitioner. Keywords: second complaint; same set of facts; maintainability; Section 397 CrPC; Special Court Economic Offences; FR No.6/2020; CC No.202/2017; Official Liquidator; Kingfisher Airlines; income tax prosecution.