- 1 - HC-KAR NC: 2025:KHC:37435-DB WA No. 556 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MRS. JUSTICE ANU SIVARAMAN AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 556 OF 2024 (GM-RES) BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX BMTC BUILDING, 5TH FLOOR 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. 2. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-6 BMTC BUILDING KORAMANGALA BENGALURU - 560 095. …APPELLANTS (BY SRI. DILIP K., ADV., FOR SRI SANMATHI E.I., ADV.) AND: 1. M/S. SASKEN TECHNOLOGIES LIMITED NO.139/25, RING ROAD, DOMLUR Digitally signed by CHANNEGOWDA PREMA Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37435-DB WA No. 556 of 2024 BENGALURU - 560 071 REP. BY ITS CFO AND WHOLE TIME DIRECTOR, SMT. NEETA REVANKAR. 2. SRI. RAJIV CHANDRAKANTH MODY S/O SRI. CHANDRAKANTH JAMIYATRAM MODY AGED ABOUT 61 YEARS R/AT NO.2978, 5TH CROSS, 12TH MAIN HAL II STAGE, BENGALURU - 560 008. …RESPONDENTS THIS WRIT IS APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 21.09.2023 IN WP No.40408/2019 (GM-RES) PASSED BY THE HON'BLE LEARNED SINGLE JUDGE AND GRANT SUCH OTHER ORDER AS THIS HON'BLE COURT DEEMS FIT UNDER THE FACTS AND CIRCUMSTANCES FO THE CASE, IN THE INTEREST OF EQUITY AND JUSTICE. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MRS. JUSTICE ANU SIVARAMAN and HON'BLE MR. JUSTICE RAJESH RAI K - 3 - HC-KAR NC: 2025:KHC:37435-DB WA No. 556 of 2024 ORAL JUDGMENT (PER: HON'BLE MRS. JUSTICE ANU SIVARAMAN) This writ appeal is filed against the order of the learned Single Judge in W.P.No.40408/2019. 2. We notice that the writ petition was filed under Articles 226 and 227 of the Constitution of India r/w Section 482 of Cr.PC and the prayer was to quash the order passed by respondent No.1 with regard to granting sanction to prosecute petitioner No.2 therein for the offence punishable under Sections 276D and 277 of the Income Tax Act, 1961. 3. Learned counsel appearing for the appellants submits that the appeal is maintainable in view of the fact that the writ petition was one filed under Articles 226 and 227 of the Constitution of India. 4. We have considered the contentions advanced. 5. The writ petition was filed specifically seeking to quash the grant of sanction for prosecution of the - 4 - HC-KAR NC: 2025:KHC:37435-DB WA No. 556 of 2024 appellants under the provisions of Section 276D and 277 of the Income Tax Act. The prayer raised being as it was, we are of the opinion that the writ appeal is not maintainable. 6. In the above view of the matter, the writ appeal is dismissed as being not maintainable. Liberty is reserved to avail other remedies available to the appellants in law. Sd/- (ANU SIVARAMAN) JUDGE Sd/- (RAJESH RAI K) JUDGE PN List No.: 1 Sl No.: 49