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2025 DAILYLAW 77925 (KAR)

THE INCOME TAX DEPARTMENT v. SRI SANJAY RAJ

CRL.RP/400/2020 · 2025-07-18

Shivashankar Amarannavar

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Judgment text

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- 1 - HC-KAR NC: 2025:KHC:26953 CRL.RP No. 400 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL REVISION PETITION NO. 400 OF 2020 BETWEEN: THE INCOME TAX DEPARTMENT BY ITS INCOME TAX OFFICE (TDS), TDS-WARD-18(2), H.M.T.BHAVAN, BELLARY ROAD, BANGALORE - 560 032. …PETITIONER (BY SRI. E.I. SANMATHI, ADVOCATE) AND: SRI. SANJAY RAJ DIRECTOR, M/S GOLDEN GATE PROPERTIES LTD, NO.820, GOLDEN HOUSE, 80 FEET ROAD, 8TH BLOCK, KORAMANGALA, BANGALORE - 560 034. …RESPONDENT (BY SRI. SAHANA Y.M. AND SRI. MANJUNATH B.N. ADVOCATES) THIS CRL.RP IS FILED UNDER SECTION 397 READ WITH 401 CR.P.C. PRAYING TO SET ASIDE THE ORDER OF DISCHARGE OF RESPONDENT/ ACCUSED NO.3 VIDE ITS ORDER DATED 02.08.2019 PASSED BY THE SPECIAL COURT FOR ECONOMIC OFFENCE AT BENGALURU AND ETC. Digitally signed by LAKSHMINARAYANA MURTHY RAJASHRI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26953 CRL.RP No. 400 of 2020 THIS REVISION PETITION COMING ON ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR ORAL ORDER This revision petition is filed challenging the order passed by the Special Court for Economic Offences, Bengaluru wherein, the discharge application filed by the respondent has been allowed. 2. The Court which passed the impugned order is presided by the Judicial Magistrate who is sub-ordinate to the Sessions Court. The proprietary demands that the criminal revision petition lies to the Sessions Court even though there is concurrent jurisdiction of this Court to entertain this revision Petition. 3. Hence, this Criminal Revision Petition is transferred to the Sessions Court having jurisdiction. - 3 - HC-KAR NC: 2025:KHC:26953 CRL.RP No. 400 of 2020 4. Registry is directed to send the records of this Criminal Revision Petition to the trial Court having jurisdiction. 5. For the purpose of statistics, this Criminal Revision Petition is disposed of. Sd/- (SHIVASHANKAR AMARANNAVAR) JUDGE KLV List No.: 1 Sl No.: 14