Union Of India & Another vs Shakti Prasad Sahani ..... Opp. Party
2025 Latest Caselaw 680 Ori

Orissa High Court

Union Of India & Another vs Shakti Prasad Sahani ..... Opp. Party on 15 May, 2025

            IN THE HIGH COURT OF ORISSA AT CUTTACK
                           CRLMC No. 4285 of 2024
Union of India & Another              .....                              Petitioners
                                                                    Mr. A. Kedia,
                                              Junior Standing Counsel, Income Tax

                                   -versus-
Shakti Prasad Sahani                  .....                             Opp. Party


            CORAM:
                  HON'BLE MISS JUSTICE SAVITRI RATHO
                                ORDER

15.05.2025 Order No.

05. (Through hybrid Mode)

1. This application under Section 482 of Cr.P.C. has been filed

praying for quashing of the order dated 16.03.2024 passed in 2(C)

C.C. Case No. 358/2018/E Registration No. 46/19 (Trial No. 35/19)

passed by the learned A.C.J.M. (Special Court) -cum- A.S.J.,

Cuttack and praying for quashing (Annexure-1).

2. Perusal of Annexure-1 reveals that it is a judgment acquitting

the opposite party as per the provisions of Section 248(1) of the

Cr.P.C. and holding that he is not guilty for the offence punishable

under Section 276-B of the Income Tax Act, 1961.

3. An application under Section 482 of Cr.P.C. is not

maintainable against the judgment of acquittal.

4. Mr. A. Kedia, learned Junior Standing Counsel for Income

Tax files a memo for withdrawal of the CRLMC with liberty to file

appeal/ appropriate proceeding. The said memo is taken on record.

5. Considering the said submission, the CRLMC is permitted to

be withdrawn granting the aforesaid liberty.

6. The certified copy of the order may be returned to the learned

counsel on being substituted by an attested/photostat copy.

(Savitri Ratho) Judge puspa

Signed by: PUSPANJALI MOHAPATRA