Telangana High Court
M/S Ilios India Private Ltd. vs Union Of India on 19 June, 2025
Author: P.Sam Koshy
Bench: P.Sam Koshy
THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA
WRIT PETITION No.277 of 2019
ORDER:
(per Hon'ble Sri Justice P.Sam Koshy)
The instant Writ Petition has been filed seeking to issue a
Writ of Mandamus to quash the order dated 20.12.2018
passed under Section 279(2) of the Income Tax Act, 1961 (for
short, 'the Act, 1961') and also to take steps against the
respondent in initiating prosecution proceedings under Section
276CC of the Act, 1961.
2. The present Writ Petition is the one which was filed
as early as in the year 2019. This Court while entertaining the
writ petition on 05.03.2019 had granted interim stay of all
further proceedings and the said impugned order has been
continued till now from time to time. Meanwhile, however, it
appears that even in the teeth of the interim stay granted by
this Court on 05.03.2019, the respondent authorities have
proceeded with the proceedings before the learned Special
Judge for Economic Offences vide C.C.No.246 of 2016. The
said Criminal Case has been finally adjudicated on
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12.01.2023, wherein out of four accused, Accused No.1 the
Company and Accused No.2 one of the Managing Directors has
been found guilty of the offences alleged against them.
Accused No.1-Company has been sentenced with fine of
Rs.5,000/- and Accused No.2 has been sentenced to undergo
Rigorous Imprisonment for a period of one year with default
sentence. However, the other two accused persons i.e.,
Accused Nos.3 & 4 have been acquitted having been not found
guilty. This judgment of conviction has already been
challenged by Accused No.2 in Criminal No.67 of 2023 which
was already admitted by this Court and it is pending.
3. Heard learned counsel appearing on either side.
4. Today, when we take up the matter, we find that
the Criminal Appeal No.67 of 2023 is also tagged upon this
writ petition. The writ petition also arises out of the same
proceedings. However we find that since the very same
proceedings under challenge before the Writ Court has already
been taken into its final conclusion by the concerned Court
and which is challenged before this Court vide Criminal Appeal
No.67 of 2023, the question what is left to be decided in the
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present writ petition, upon due deliberation on the
submissions made by learned counsel for the parties, we are of
the considered opinion that as of now in the teeth of the
prosecution having been concluded resulting in conviction of
two of the petitioners in the present writ petition and the order
of conviction has already been challenged in the
aforementioned criminal appeal, the grounds raised by the
petitioners in the present writ petition and so also the prayer
by the petitioners for compounding of the offences would be
one which would be required to be taken care of in the
Criminal Appeal rather than exercising the writ jurisdiction by
this Court.
5. Taking into consideration the aforesaid facts and
circumstances of the case, the present writ petition as of now
stands disposed of reserving the right of the petitioners to
adjudicate the matter in the Criminal Appeal i.e., Crl.A.No.67
of 2023, where they would be at liberty to raise all the grounds
and contentions as raised in the present writ petition and also
can move appropriate application, if so, for compounding of
the offences, in accordance with law.
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6. With the aforesaid observations, the Writ Petition
stands disposed of. There shall be no order as to costs.
Miscellaneous petitions, if any, pending in this Writ
Petition shall stand closed.
_________________________________
JUSTICE P.SAM KOSHY
__________________________________________
JUSTICE NARSING RAO NANDIKONDA
Date: 19.06.2025
YVL/SHA
