- 1 - HC-KAR NC: 2025:KHC:42513 CRL.A No. 1136 of 2020 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. 1136 OF 2020 BETWEEN: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), INCOME TAX DEPARTMENT, CIRCLE -2(1), H.M.T. BHAVAN BELLARY ROAD BANGALORE-560032. …APPELLANT (BY SRI. SUSHAL TIWARI.N.,ADVOCATE) AND: 1. M/S PEOPLE TECH IT CONSULTANCY PRIVATE LIMITED, 6TH FLOOR, GRAMMA BLOCK SIGMA SOFT TECH PARK WHITEFIELD MAIN ROAD BNAGALORE -560066 (A COMPANY REGISTERED UNDER COMPANIES ACT) REP. BY KUTUMBA RAO MEKA. …RESPONDENT Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42513 CRL.A No. 1136 of 2020 THIS CRL.A. IS FILED UNDER SECTION 378(4) CR.P.C BY THE ADVOCATE FOR THE APPELLANT PRAYING TO SET ASIDE THE IMPUGNED JUDGMENT DATED 19.10.2019 PASSED BY THE SPECIAL COURT FOR ECONOMIC OFFENCES, BANGALORE IN C.C.NO.149/2018 - ACQUITTING THE RESPONDENT/ACCUSED FOR THE OFFENCE P/U/S 276B OF I.T ACT. THIS APPEAL, COMING ON FOR HEARING, 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 19.10.2019 passed in C.C.No.149/2018 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 Crl.A.No.2104/2023 and Connected Cases dated 12.07.2024, I proceed to pass the following: - 3 - HC-KAR NC: 2025:KHC:42513 CRL.A No. 1136 of 2020 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.: 30