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High CourtsSingle Bench(2025) 02 KAR CK 0911

Income Tax Department By Its Income Tax Officer, Ward No. 7(2)(1) BMTC Building, 80 Feet Road, 6th Block Koramangala Bangalore - 560095 vs Bhaskara Subramanyam Jayashree

Karnataka High Court, Principal Bench · Decided on 28 February 2025

HON’BLE JUDGES
Shivashankar Amarannavar, J
RESULT
Dismissed
CASE NUMBER
Criminal Appeal No. 194 Of 2022

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Judgment

4 paragraphs · 155 words

Shivashankar Amarannavar, J

1.

This appeal is filed under Section 378(4) of Cr.P.C. The Income Tax Department has filed this appeal challenging the order dated 12.10.2018 passed in C.C.No.47/2018 on the application filed by the respondent - accused under Section 245 of Cr.P.C., whereunder the respondent - accused has been discharged for offence punishable under Section 276CC of the Income Tax Act, 1961.

2.

The impugned order is not judgment of acquittal. The impugned order is passed on the discharge application filed by the accused. Therefore, the appeal is not maintainable.

3.

Learned counsel for the appellant has filed memo seeking conversion of the appeal into Criminal Revision Petition. There is no provision in Cr.P.C., for converting Criminal Appeal into Criminal Revision Petition. Hence, the appeal is dismissed as not maintainable. The appellant is at liberty to file Criminal Revision Petition. Registry is directed to return the documents to the learned counsel for the appellant.