Karnataka High Court
The Income Tax Officer vs M/S. Panacea Hospital Pvt Ltd on 26 July, 2024
Author: Shivashankar Amarannavar
Bench: Shivashankar Amarannavar
-1-
NC: 2024:KHC:29388
CRL.A No. 955 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 26TH DAY OF JULY, 2024
BEFORE
THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR
CRIMINAL APPEAL No. 955 OF 2021
BETWEEN:
THE INCOME TAX OFFICER
INCOME TAX DEPARTMENT
WARD -2(3), H M T BHAVAN
BELLARY ROAD
BANGALORE - 560 032.
...APPELLANT
(BY SRI E I SANMATHI, ADVOCATE)
AND:
1. M/s. PANACEA HOSPITAL PVT. LTD.,
No.334, 3RD STAGE, 3RD FLOOR
DR SIDDAIAH PURANIK ROAD
BASAVESHWARANAGAR
BANGALORE.
(A COMPANY REGISTERED UNDER COMPANIES ACT,
REPRESENTED BY ITS MANAGING DIRECTOR-R2)
Digitally signed by
LAKSHMINARAYANA
MURTHY RAJASHRI 2. Dr. C JAYANNA
Location: HIGH
COURT OF MANAGING DIRECTOR
KARNATAKA M/s. PANACEA HOSPITAL PVT. LTD
No.334, 3RD STAGE, 3RD FLOOR
Dr. SIDDAIAH PURANIK ROAD
BASAVESHWARANAGAR
BANGALORE.
...RESPONDENTS
THIS CRL.A IS FILED UNDER SECTION 377 OF Cr.P.C
PRAYING TO MODIFY THE JUDGMENT RELATING TO SENTENCE
DATED 16.11.2019 PASSED BY THE SPECIAL COURT FOR
-2-
NC: 2024:KHC:29388
CRL.A No. 955 of 2021
ECONOMIC OFFENCES, BENGLAURU IN C.C.No.25/2018 AND
ENHANCE THE SENTENCE PASSED AGAINST THE ACCUSED
No.1 - COMPANY FOR THE OFFENCE PUNISHABLE UNDER
SECTION 276B OF INCOME TAX ACT AND ETC.,
THIS APPEAL COMING ON FOR ORDERS THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR
ORAL JUDGMENT
1. This appeal is filed by the Income Tax
Department against the inadequacy of the sentence dated
16.11.2019 passed in C.C. No. 25/2018 by Special Court
for Economic Offences, Bengaluru.
2. Heard learned counsel for appellant on
maintainability the of appeal.
3. Maintainability of the appeal had come 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
NC: 2024:KHC:29388
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. 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 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.
4. In view of dismissal of the appeal, all pending
applications are disposed off.
Sd/-
(SHIVASHANKAR AMARANNAVAR)
JUDGE
LRS
