m/s. konark refrigeration industries pvt.ltd., V. Dy. Commissioner of Income Tax

CRLP/1259/2018

AI Insights

The case involves a criminal petition filed by the directors of a private company, challenging the proceedings against them under various sections of the Income Tax Act, 1961, related to alleged tax evasion. The petitioners argued that since an appeal regarding the assessment order for the relevant tax year was pending before the Appellate Authority, the criminal proceedings should not be initiated. However, the court allowed the proceedings to continue but ordered that the judgment should not be pronounced until the appellate authority concludes its decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 752539 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 31-01-2023
• Assessment Year: misc
• Other Referred Cases: Crl.P.No.596 of 2018
• Laws Referred To: Cr.P.C, Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: R KRISHNA
• Assessee Lawyers: CH KIRAN
• Keywords: Assessment Order; Criminal Petition; Economic offences; Income Tax; Quash Proceedings
• Section: 200; 276C(2); 482; 190; 278B

Judgement Text

"t r.i [ 32sl ] IN THE HIGH COURT FOR o \" \"o'J*toBHE o F TE LA N GA NA FRtDly:^T!E THtRTy FtRSr DAy oF JANUARY rwo rHousAND AND rwENTy Frv-i.\". . PRESENT THE HON'BLE SRI JUSTICE K.SURENDER CRIMIN AL PETITION No: 1259 ot 2018 Between: y,} til'X.i\"l'r;ff;?t'i,IIgustries Pvt Ltd \" Havins Represented or,o oii.\",\"i ti:l JX3rfl;\",H:::;L:'EifsJ:fffii3f.8# Sri Lenka Kshetravasi, Dirr ffJ:)*i{tgL:t1::':,\",i:i:,ii #. ^,i:Ti,,:J;i;::i,11!?,fi :Uil,t,H\"# smt- Lenka Vijayanti, Director it< K^^-,t t)^,-:-^_-, ft#:;ff gb*;57\"!n',!f\"\"?,,ryli,fi::El:I8fiyff lH,,il,,#\",i:t,\"nli,Sy AND ..pETtTtoNERS/ACCusED NOS.1,2 & 3 $i;'\"r%\"r\"#::';ffi;.' lncottte rax. circte-2(1t, Iooq lvg .s.14, 5,h 1oor, lncome Tax o\"prrtr\"rt 'fiflu}fr%'o'o Rep bv'lhe speciat Fubilc'i'rl.\"\"r]5r, ...RESPONDENT/COMPLAINANT Petition under Section .A^g2 ot Cr.p.C praying that in the circumstances stated in the Memorandum of Grounds or c,iminai petition, the High court may i\": E':;,T:,:#:;\"'l:..lilJ.ll'*'; *\";;, ;;;016 on the ',\" \"o\"\"nii,on\" 1 2 3 t.A. NO:1OF 2023 Petition under Section ,n^g2 of Cr,p.C praying that in the circumstances stated in the Memorandum of Grounds of Cr,rinii p\"tition, the High Court may be pleased to pass an order extending ,nu or.\"l ,rr\" d 27_02_2023 granted by ll:.\"il:,0,\" Court in LA No I of 2018, Crr o r.ro rls e of 201lfor a period of 6 -7 This Petition coming on for hearing, upon perusing the Memorandum of Grounds of Criminal Petition and upon hearing the arguments of Sri Ch Pushyam Kiran, Advocate for the Petitioners and of Sri R. Murali Krishna, Standing Counsel for the Respondent. The Court made the following: ORDER i 7 THE HOl CRJ ItoVRABLD,SRI JUSTICE K.SURENDER luutal PETrrroN Ito.1259 of 2Ol8 minal Petition is filed under Section 482 of Cr.P.C ORDER: This Cri ti.l by the peti ers/accused Nos.1, 2 and 3 to quash the proceedings i C.C.No.2O t of 2016, pending on the file of the Special Judge r Economic Offences, Hyderabad 2 Sri rd arned counsel for the petitioners/accused Nos.1 to 3 and Krishna, learned Standing Counsel for T respondent. Pe sed the record J The co plainant/Deputy Commissioner of Income Tax filed a complalnt under Section 190 read with Section 200 Cr.P.C., allegi commission of offences under Sections 27 6C(21 and 278 B of e Income Tax Act, 1961, basing on the original J dated 18.11.2O 4 4 The c plainant passed an Assessment Order for the said Assessme t Year, which was questioned b \"l J ,T Hea I return of inco e pertaining to the Assessment Year 2Ol3-L4 Murali I I \"l J \"I I I I rl y the petitioner before the Appe te Authority. J The le ned counsel for the petitioners would submit 1,\" 5 that once the t,peal is pending before the Appellate Authority, 2 the criminal p roceedings cannot be initiat d arned counsel : relied on the order of this Court in Crl.P.No.596 f 20tB 6 Learnecl standing counsel t for ith Income Tax q I Department does not agree with the proposition laid down in Crl.P.No.5964 ol 20IB, however, admits that the order passed by this Court in Crl.P.No.5964 of 2018 was not appealed before the Hon'ble Suprenre Court I Accordir-rgly, the criminal proceedings can go on against 7 the petitioners before the Court below, but the Court shall not pronounce the judgment, until the p appellate authoritv are conduded. roceedin mlna gs before the I petition 1S B With the said observation, the cri disposed off. No costs. Miscellaneous applications, if any stand ciosed nenfins, shall also //TRUE COPYII 1 The Special Judge for Economic Offences at Hyderabad 2 One CC to Sri Ch Pushyam Kiran, Advocate [OpUC] 3. One CC to R. hllurali Krishna, Standing Counsel tOpUCl 4. fwo CD Copies (r Sd/. K. AMMAJI AS IS ANT REGISTRAR ECTION OFFICER To, Lam HIGH COURT DATED:31 10112025 ORDER CRLP.No.1259 of 2018 DISPOSING OF THE CRIMINAL PETITION (t t )- s ra H { I 2 J o il6 gO fl A !l }) * t S ,L / b 1g D, "