DCIT Vs Murlikrishna Reddy (Karnataka High Court)
The Karnataka High Court dismissed appeals filed by the Income Tax Department challenging the inadequacy of sentences imposed by the Special Court for Economic Offences, Bengaluru, in C.C. No.75/2013 and C.C. No.99/2014. The Court considered the preliminary issue of maintainability and noted that the same question had already been decided by a Coordinate Bench in The Deputy Commissioner of Income Tax Vs. M/s. Genewa Industries Limited (A. No.926/2021). Relying on that judgment, the Court held that appeals filed by the Income Tax Department against inadequacy of sentence are not maintainable. However, it clarified that if the concerned party approaches the Trial Court or Sessions Court, the period spent in prosecuting the matter before the High Court and until its disposal shall be taken into account. Consequently, the appeals were dismissed, and all pending applications arising from the proceedings were also disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
These appeals are filed by the Income Tax Department against inadequacy of the sentence dated 05.11.2019 passed in C.C.No.75/2013 and C.C.No.99/2014 respectively by the Presiding Officer, Special Court for Economic Offences, Bangalore.
2. Heard learned counsel for appellant on maintainability of the appeals.
