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:29390
CRL.A No. 948 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. 948 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 2. Dr. C JAYANNA
MURTHY RAJASHRI
Location: HIGH MANAGING DIRECTOR
COURT OF M/s. PANACEA HOSPITAL PVT. LTD
KARNATAKA
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
ECONOMIC OFFENCES, BENGLAURU IN C.C.No.102/218 AND
-2-
NC: 2024:KHC:29390
CRL.A No. 948 of 2021
ENHANCE THE SENTENCE PASSED AGAINST 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. 102/2018 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:29390
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.
Sd/-
(SHIVASHANKAR AMARANNAVAR)
JUDGE
LRS
