Jayakumar Appasaheb Patil and Suresh G. Sholapurmath V. Income Tax Department

CRL.P/100386/2020

AI Insights

This case involves a criminal petition filed under Section 482 of the Cr.P.C. by two petitioners, Jayakumar Appasaheb Patil and Suresh G. Sholapurmath, against the Income Tax Department. The petition sought to quash a private complaint pending before the Principal CJ and Judicial Magistrate First Class, Gokak, for offenses under Sections 276C and 277 of the Income Tax Act, 1961. The primary legal contention revolved around the applicability of a specific government circular that was central to the petitioner's argument for quashing the complaint. During the proceedings, it was reported that petitioner No.2 had passed away, leading to the abatement of the petition concerning him.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834932 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 05-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH; ROOPA ANAVEKAR
• Assessee Lawyers: SHRIHARSH NEELOPANT; SANGRAM KULKARNI
• Keywords: Abated; Income Tax; Private complaint; Quash
• Section: 276C; 277

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC-D:1671 CRL.P No. 100386 of 2020 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 5TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE V.SRISHANANDA CRIMINAL PETITION NO. 100386 OF 2020 (482(CR.PC)/528(BNSS)) 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. SHRIHARSH A. NEELOPANT AND SRI. SANGRAM S. KULKARNI, ADVOCATES) AND: 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. M. THIRUMALESH AND SMT. ROOPA ANAVEKAR, ADVOCATES) 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 THE INTEREST OF JUSTICE. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Printed from counselvise.com CHANDRASHEKAR LAXMAN KATTIMANI Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Date: 2026.02.12 16:54:41 +0530 - 2 - HC-KAR NC: 2026:KHC-D:1671 CRL.P No. 100386 of 2020 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE V.SRISHANANDA) 1. Heard the learned counsel Sri. Shivakumar on behalf of Sri. Shriharsh A. Neelopant, learned counsel for the petitioners. 2. Learned counsel for the petitioners has filed a memo reporting the death of petitioner No.2. 3. Placing the memo on record, the petition stands abated insofar as petitioner No.2 is concerned. 4. Another memo has been filed by the learned counsel for the petitioners along with a copy of the Circular bearing F.No.285/160/90-IT(INV) dated 07.02.1991, issued by the Government of India. 5. Same is not disputed by the learned counsel for the respondent. 6. This Court has perused the same. 7. In view of the aforesaid Circular, the petition needs to be quashed. Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC-D:1671 CRL.P No. 100386 of 2020 8. Accordingly, the following: ORDER (i) The petition stands abated insofar as petitioner No.2 is concerned. (ii) The petition is allowed insofar as petitioner No.1 is concerned. (iii) Consequently, pending proceedings in C.C. No.687/2015 on the file of Principal Civil Judge and JMFC Court, Gokak, is hereby quashed insofar as petitioner No.1 is concerned. Sd/- (V.SRISHANANDA) JUDGE SMM / Ct-cmu LIST NO.: 1 SL NO.: 23 Printed from counselvise.com "