JAYAKUMAR APPASAHEB PATIL V. INCOME TAX DEPARTMENT

CRL.P/100386/2020

AI Insights

This case involves multiple criminal petitions filed under Section 482 of the Criminal Procedure Code (Cr.P.C.) by various petitioners against the Income Tax Department, represented by its officer, Shri Angad Kumar. The petitions sought to quash private complaints pending before the Principal CJ and Judicial Magistrate First Class, Gokak, for offenses punishable under Sections 276C and 277 of the Income Tax Act, 1961. These sections pertain to the willful attempt to evade tax and the falsification of accounts, respectively. The petitions were consolidated and presented before the High Court of Karnataka, Dharwad Bench. However, due to the repeated absence of the petitioners' legal representation, the court dismissed the petitions for non-prosecution.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 768735 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 20-07-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SANGRAM KULKARNI; SHARAD PATIL
• Keywords: Criminal Petition; Private complaint; Quash; Income Tax Offences
• Section: 276C; 277

Judgement Text

" - 1 - NC: 2023:KHC-D:7599 CRL.P No. 100386 of 2020 C/W CRL.P No. 100387 of 2020, CRL.P No. 100394 of 2020, CRL.P No. 100395 of 2020 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 20TH DAY OF JULY, 2023 BEFORE THE HON'BLE MR JUSTICE V.SRISHANANDA CRIMINAL PETITION NO. 100386 OF 2020 (482-) C/W CRIMINAL PETITION NO. 100387 OF 2020 CRIMINAL PETITION NO. 100394 OF 2020 CRIMINAL PETITION NO. 100395 OF 2020 IN CRL.P.NO.100386 OF 2020 BETWEEN: 1. JAYAKUMAR APPASAHEB PATIL AGE. 48 YEARS, OCC. MEDICAL PRACTITIONER, PATIL SPECIALITY DENTAL CLINIC, OPP. GOVT. PRE UNIVERSITY COLLEGE, GOKAK-591307, DIST. BELAGAVI. 2. SURESH G. SHOLAPURMATH AGE. 67 YEARS, OCC. CHARTERED ACCOUNTANT, COURT ROAD, GOKAK, DIST. BELAGAVI-591307 …PETITIONERS (BY SRI. SANGRAM S KULKARNI AND SHARAD M PATIL, ADVOCATES) CHANDRASHEKAR LAXMAN KATTIMANI Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Date: 2023.07.24 12:44:34 -0700 - 2 - NC: 2023:KHC-D:7599 CRL.P No. 100386 of 2020 C/W CRL.P No. 100387 of 2020, CRL.P No. 100394 of 2020, CRL.P No. 100395 of 2020 AND: 1. INCOME TAX DEPARTMENT REP. BY ITS INCOME TAX OFFICER, SHRI.ANGAD KUMAR, AGE. 41 YEARS, INCOME TAX OFFICER, WARD-I, GOKAK-591307 …RESPONDENT (BY SRI. Y.V. RAVIRAJ, ADVOCATE) THIS CRIMINAL PETITION IS FILED U/SEC.482 OF CR.P.C.,PRAYING TO QUASH THE PRIVATE COMPLAINT IN CC NO.687/2015 AS PER ANNEXURE-A PENDING BEFORE THE PRINCIPAL CJ AND JUDICIAL MAGISTRATE FIRST CLASS, GOKAK FOR THE OFFENCES PUNISHABLE UNDER SECTION 276C AND 277 OF INCOME TAX ACT, 1961, IN SO FAR AS PETITIONERS CONCERNED. IN CRL.P. NO 100387 OF 2020 BETWEEN 1 . ANILKUMAR B. PATIL AGE. 46 YEARS, OCC. BUSINESS, M/S. VIVEK INDUSTRIES, OPP J.G. HOSPITAL, CHIKODI ROAD, GHATAPRBHA-591306 TQ. GOKAK, DIST. BELAGAVI. 2. SURESH G. SHOLAPURMATH AGE. 67 YEARS, OCC. CHARTERED ACCOUNTANT, COURT ROAD, GOKAK, DIST. BELAGAVI-591307 ...PETITIONERS (BY SRI. SANGRAM S KULKARNI AND SHARAD M PATIL, ADVOCATES) AND 1 . INCOME TAX DEPARTMENT REP. BY ITS INCOME TAX OFFICER, - 3 - NC: 2023:KHC-D:7599 CRL.P No. 100386 of 2020 C/W CRL.P No. 100387 of 2020, CRL.P No. 100394 of 2020, CRL.P No. 100395 of 2020 SHRI.ANGAD KUMAR, AGE. 41 YEARS, INCOME TAX OFFICER, WARD-I, GOKAK-591307 …RESPONDENT (BY SRI.Y.V.RAVIRAJ, ADVOCATE) THIS CRIMINAL PETITION IS FILED U/SEC.482 OF CR.P.C.,PRAYING TO QUASH THE PRIVATE COMPLAINT IN CC NO.688/2015 AS PER ANNEXURE-A PENDING BEFORE THE PRINCIPAL CJ AND JUDICIAL MAGISTRATE FIRST CLASS, GOKAK FOR THE OFFENCES PUNISHABLE UNDER SECTION 276C AND 277 OF INCOME TAX ACT, 1961, IN SO FAR AS PETITIONERS CONCERNED. IN CRL.P. NO 100394 OF 2020 BETWEEN 1 . NAGARAJ CHAMARAJ HUNDEKAR AGE. 53 YEARS, OCC. BUSINESS, R/O BHARATESH KRISHI SEVA KENDRA, TPC NO.1193, MAIN ROAD, GOKAK, TQ. GOKAK-591307 DIST. BELAGAVI. 2. SURESH G. SHOLAPURMATH AGE. 67 YEARS, OCC. CHARTERED ACCOUNTANT, COURT ROAD, GOKAK, DIST. BELAGAVI-591307 ...PETITIONERS (BY SRI. SANGRAM S KULKARNI AND SHARAD M PATIL, ADVOCATES) AND 1 . INCOME TAX DEPARTMENT REP. BY ITS INCOME TAX OFFICER, SHRI.ANGAD KUMAR, AGE. 41 YEARS, INCOME TAX OFFICER, WARD-I, GOKAK-591307 …RESPONDENT (BY SRI.Y.V.RAVIRAJ, ADVOCATE) - 4 - NC: 2023:KHC-D:7599 CRL.P No. 100386 of 2020 C/W CRL.P No. 100387 of 2020, CRL.P No. 100394 of 2020, CRL.P No. 100395 of 2020 THIS CRIMINAL PETITION IS FILED U/SEC.482 OF CR.P.C.,PRAYING TO QUASH THE PRIVATE COMPLAINT IN CC NO.709/2015 AS PER ANNEXURE-A PENDING BEFORE THE PRINCIPAL CJ AND JUDICIAL MAGISTRATE FIRST CLASS, GOKAK FOR THE OFFENCES PUNISHABLE UNDER SECTION 276C AND 277 OF INCOME TAX ACT, 1961, IN SO FAR AS PETITIONERS CONCERNED. CRL.P NO 100395 OF 2020 BETWEEN 1 . OTMAL BABULAL RATHOD AGE. 69 YEARS, OCC. BUSINESS, R/O CTS NO.3128, RAVIWAR PETH, GOKAK, TQ. GOKAK-591307, DIST. BELAGAVI. 2 . SURESH G. SHOLAPURMATH AGE. 67 YEARS, OCC. CHARTERED ACCOUNTANT, COURT ROAD, GOKAK-591307 DIST. BELAGAVI. ...PETITIONERS (BY SRI. SANGRAM S KULKARNI AND SHARAD M PATIL, ADVOCATES) AND 1 . INCOME TAX DEPARTMENT REP. BY ITS INCOME TAX OFFICER, SHRI.ANGAD KUMAR, AGE. 41 YEARS, INCOME TAX OFFICER, WARD-I, GOKAK-591307 …RESPONDENT (BY SRI.Y.V.RAVIRAJ, ADVOCATE) THIS CRIMINAL PETITION IS FILED U/SEC.482 OF CR.P.C.,PRAYING TO QUASH THE PRIVATE COMPLAINT IN CC NO.715/2015 AS PER ANNEXURE-A PENDING BEFORE THE PRINCIPAL CJ AND JUDICIAL MAGISTRATE FIRST CLASS, GOKAK FOR THE OFFENCES PUNISHABLE UNDER SECTION 276C AND 277 OF INCOME TAX ACT, 1961, IN SO FAR AS PETITIONERS CONCERNED. - 5 - NC: 2023:KHC-D:7599 CRL.P No. 100386 of 2020 C/W CRL.P No. 100387 of 2020, CRL.P No. 100394 of 2020, CRL.P No. 100395 of 2020 THESE PETITIONS, COMING ON FOR ADMISSION, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Case called out. None present on behalf of petitioners. Even on the previous occasion, there was no representation on behalf of petitioners. Even today, there was no representation in the morning session. When the case is called at 1.17 p.m., Sri.Sharad Magadum seeks time. There is no justification in granting further time as the Court is required to take up second appeals in the afternoon session. Hence, the petition is dismissed for non-prosecution. Sd/- JUDGE SH List No.: 2 Sl No.: 15 "