The Assistant Commissioner Of Income ... vs M/S Golden Gate Properties Ltd
2024 Latest Caselaw 18766 Kant

Karnataka High Court

The Assistant Commissioner Of Income ... vs M/S Golden Gate Properties Ltd on 26 July, 2024

Author: Shivashankar Amarannavar

Bench: Shivashankar Amarannavar

                                                  -1-
                                                                NC: 2024:KHC:29389
                                                          CRL.A No. 567 of 2022




                           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. 567 OF 2022
                      BETWEEN:

                            THE ASSISTANT COMMISSIONER OF
                            INCOME TAX (OSD)
                            INCOME TAX DEPARTMENT, TDS
                            H M T, BHAVAN No.59
                            BELLARY ROAD
                            BANGALORE - 560 032.
                            NOW PRESENT REPRESENTED BY
                            THE DEPUTY COMMISSIONER OF INCOME TAX,(TSD).
                                                                 ...APPELLANT

                      (BY SRI E I SANMATHI, ADVOCATE)

                      AND:

                      1.    M/s. GOLDEN GATE PROPERTIES LTD.,
                            No.820 GOLDEN HOUSE 80 FEET ROAD,
                            8TH BLOCK KORAMANGALA
Digitally signed by
                            BANGALORE -560 095.
LAKSHMINARAYANA             (A COMPANY INCORPORATED UNDER
MURTHY RAJASHRI
Location: HIGH
                            COMPANIES ACT REP BY ITS PRL. OFFICERS
COURT OF                    AND DIRECTORS, PRATAP AND SANJAY RAI-A2)
KARNATAKA

                      2.    SANJAY RAI DIRECETOR
                            M/s. GOLDEN GATE PROPERTIES LTD
                            No.820 GOLDEN HOUSE
                            80 FEET ROAD, 8TH BLOCK, KORAMANGALA
                            BANGALORE -560 095.

                      3.    K KRISHNAN, DIRECTOR
                            M/s. GOLDEN GATE PROPERTIES LTD.,
                            No.820, GOLDEN HOUSE
                                  -2-
                                                NC: 2024:KHC:29389
                                            CRL.A No. 567 of 2022




    80 FEET ROAD, 8TH BLOCK
    KORAMANGALA
    BANGALORE - 560 095.
                                                     ...RESPONDENTS

     THIS CRL.A IS FILED UNDER SECTION 377(1) OF Cr.P.C
PRAYING TO CALL FOR RECORDS IN C.C.No.67/2018 BY THE
SPECIAL COURT FOR ECONOMIC OFFENCES AT BENGALURU
DATED    23.10.2020   AND   ENHANCE    THE   SENTENCE
APPROPRIATELY 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

23.10.2020 passed in C.C. No. 67/2018 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

NC: 2024:KHC:29389

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. 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