M/S. Konark Refrigeration Industries ... vs Dy. Commissioner Of Income Tax
2025 Latest Caselaw 1604 Tel

Telangana High Court

M/S. Konark Refrigeration Industries ... vs Dy. Commissioner Of Income Tax on 31 January, 2025

      THE HONOURABLE SRI JUSTICE K.SURENDER

           CRIMINAL PETITION No.1259 of 2018

ORDER:

This Criminal Petition is filed under Section 482 of Cr.P.C

by the petitioners/accused Nos.1, 2 and 3 to quash the

proceedings in C.C.No.201 of 2016, pending on the file of the

Special Judge for Economic Offences, Hyderabad.

2. Heard learned counsel for the petitioners/accused Nos.1

to 3 and Sri R.Murali Krishna, learned Standing Counsel for

respondent. Perused the record.

3. The complainant/Deputy Commissioner of Income Tax

filed a complaint under Section 190 read with Section 200

Cr.P.C., alleging commission of offences under Sections 276C(2)

and 278 B of the Income Tax Act, 1961, basing on the original

return of income pertaining to the Assessment Year 2013-14

dated 18.11.2014.

4. The complainant passed an Assessment Order for the

said Assessment Year, which was questioned by the petitioner

before the Appellate Authority.

5. The learned counsel for the petitioners would submit

that once the appeal is pending before the Appellate Authority,

the criminal proceedings cannot be initiated. Learned counsel

relied on the order of this Court in Crl.P.No.5964 of 2018.

6. Learned standing counsel for the Income Tax

Department does not agree with the proposition laid down in

Crl.P.No.5964 of 2018, however, admits that the order passed by

this Court in Crl.P.No.5964 of 2018 was not appealed before the

Hon'ble Supreme Court

7. Accordingly, the criminal proceedings can go on against

the petitioners before the Court below, but the Court shall not

pronounce the judgment, until the proceedings before the

appellate authority are concluded.

8. With the said observation, the criminal petition is

disposed off. No costs.

Miscellaneous applications, if any pending, shall also

stand closed.

_________________ K.SURENDER, J

Date: 31.01.2025

Note: Registry is directed to amend a copy of order dated 13.08.2018 in Crl.P.No.5964 of 2018 to this order.

B/o.

Pns