- 1 - HC-KAR NC: 2025:KHC:29317 CRL.A No. 1181 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE S RACHAIAH CRIMINAL APPEAL NO. 1181 OF 2020 BETWEEN: THE ASSISTANT COMMISSIONER OF INCOME TAX, (TDS), INCOME TAX DEPARTMENT, CIRCLE -2(1), H.M.T. BHAVAN, BELLARY ROAD, BANGALORE- 560032. …APPELLANT (BY SRI. SANMATHI E.I., ADVOCATE) AND: M/S. PEOPLE TECH IT CONSULTANCY PRIVATE LIMITED, 6TH FLOOR, GRAMMA BLOCK, SIGMA SOFT TECH PARK, WHITEFIELD MAIN ROAD, BANGALORE- 560066, (A COMPANY REGISTERED UNDER COMPANIES ACT) …RESPONDENT (BY SRI. R. DARSHAN, ADVOCATE) THIS CRL.A. FILED U/S.378(4) CR.P.C BY THE ADVOCATE FOR THE APPELLANT/S PRAYING THAT CALL FOR RECORDS IN C.C. NO. 147/2018 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE DATED 19/10/2019 AND SET ASIDE THE JUDGMENT OF ACQUITTAL OF RESPONDENT VIDE ITS JUDGMENT IN THE INTEREST OF JUSTICE AND CONVICT THE RESPONDENT FOR THE OFFENCE PUNISHABLE U/S 276B OF THE INCOME TAX ACT IN C.C. NO. 147/2018 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE DATED 19/10/2019 IN THE INTEREST OF JUSTICE. Digitally signed by SAMREEN AYUB DESHNUR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:29317 CRL.A No. 1181 of 2020 THIS CRIMINAL APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: ORAL JUDGMENT This appeal is filed by the Income Tax Department against inadequacy of the sentence dated 22.10.2019 passed in C.C.No.147/2018 by the Presiding Officer, Special Court for Economic Offences, Bangalore. 2. Heard learned counsel for appellant on maintainability of the appeal. 3. Maintainability of the appeal had come up for consideration before this Court in the case of “The Deputy Commissioner of Income Tax Vs. M/s. Genewa Industries Limited” passed in Crl.A.No.926/2021 by the Co-Ordinate Bench of this Court. 4. On careful reading of judgment of the Co-ordinate Bench of this Court, it is evident that the appeal filed by the Income Tax Department against inadequacy of the sentence is not maintainable. - 3 - HC-KAR NC: 2025:KHC:29317 CRL.A No. 1181 of 2020 5. In case, if, the party approaches the Trial Court/Sessions Court, it is made clear that, the period which had been spent to approach this Court and its disposal has to be reckoned. 6. In view of dismissal of the appeal, all pending applications are disposed of. Sd/- (S RACHAIAH) JUDGE NM List No.: 2 Sl No.: 12