- 1 - HC-KAR NC: 2025:KHC:42868 CRL.A No. 994 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE G BASAVARAJA CRIMINAL APPEAL NO. 994 OF 2021 BETWEEN: THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 2(3), H.M.T. BHAVAN, BELLARY ROAD, BANGALORE-560032. …APPELLANT (BY SRI.SANMATHI E I., ADVOCATE) AND: 1. M/S. PROXIMA TECHSOFT LTD NO.76, 3RD FLOOR, 37TH MAIN, 100 FT RING ROAD, BTM LAYOUT, 2ND STAGE, BANGALORE-560072 (A COMPANY REGISTERED UNDER COMPANIES ACT REP BY ITS DIRECTOR - SRIKANTH CHINTALAPURI) 2. SRIKANTH CHINTALAPURI DIRECTOR, M/S PROXIMA TECHSOFT LTD., NO.76, 3RD FLOOR, Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42868 CRL.A No. 994 of 2021 37TH MAIN, 100 FT RING ROAD, BTM LAYOUT, 2ND STAGE, BANGALORE-560072. …RESPONDENTS (BY SRI.G.S.NAGHARISH., ADVOCATE) THIS CRL.A IS FILED U/S.378(4) CR.P.C BY THE ADVOCATE FOR THE APPELLANT PRAYING TO SET ASIDE THE JUDGMENT DATED 21.12.2019 PASSED BY THE SPECIAL COURT FOR ECONOMIC OFFENCE AT BENGALURU IN C.C.NO.80/2018 ACQUITTING THE RESPONDENT/ACCUSED FOR THE OFFENCE P/U/S.276B OF IT ACT. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE G BASAVARAJA ORAL JUDGMENT The appellant has preferred this appeal against the judgment dated 21.12.2019 passed in C.C.No.80/2018 by the Special Court for Economic Offences at Bengaluru. 2. Learned counsel appearing for both the parties are present. 3. In view of the submission made by the learned counsel appearing for the appellant and also relying on the judgment passed by the Co-ordinate Bench of this Court in - 3 - HC-KAR NC: 2025:KHC:42868 CRL.A No. 994 of 2021 Crl.A.No.2104/2023 and Connected Cases dated 12.07.2024, I proceed to pass the following: ORDER a) Appeal is disposed of with liberty to the appellant/Income Tax Department to present the appeal before the Jurisdictional Sessions Court within a period of two months from the date of this judgment. b) It is made clear that the period which has been spent before this Court will not come in the way for considering the period of limitation, if the appeal is filed before the Jurisdictional Sessions Court within the time noted supra. Sd/- (G BASAVARAJA) JUDGE NC List No.: 1 Sl No.: 0