- 1 - HC-KAR NC: 2025:KHC:29318 CRL.A No. 1178 of 2020 C/W CRL.A No. 1130 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. 1178 OF 2020 C/W CRIMINAL APPEAL NO. 1130 OF 2020 IN CRL.A No. 1178/2020 BETWEEN: THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, (TDS) CIRCLE-16(2), H.M.T. BHAVAN, BANGALORE- 560032, (PRESENTLY AS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE) …APPELLANT (BY SRI. NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: MURLIKRISHNA REDDY, MANAGING DIRECTOR AND PRINCIPAL OFFICER, M/S. GENEVA SOFTWARE TECHNOLOGY LIMITED, NO. 82, 1ST FLOOR, RESEARCH CENTRS-II, VYDEHI CAMPUS, EPIP WHITEFIELD, BANGALORE. …RESPONDENT THIS CRL.A. FILED U/S.378(4) CR.P.C BY THE ADVOCATE FOR THE APPELLANT/S PRAYING TO CALL FOR RECORDS IN C.C. NO. 75/2013 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE DATED 31/10/2019 AND SET ASIDE THE JUDGMENT OF ACQUITTAL OF RESPONDENT NO.2 VIDE ITS JUDGMENT IN THE INTEREST OF JUSTICE CONVICT THE Digitally signed by SAMREEN AYUB DESHNUR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:29318 CRL.A No. 1178 of 2020 C/W CRL.A No. 1130 of 2020 RESPONDENT NO.2 FOR THE OFFENCE PUNISHABLE U/S 276B PF THE INCOME TAX IN THE INTEREST OF JUSTICE. IN CRL.A NO. 1130/2020 BETWEEN: THE DEPUTY COMMISSONER OF INCOME TAX, INCOME TAX DEPARTMENT (TDS) CIRCLE-16(2), H.M.T. BHAVAN, BANGALORE- 560032. PRESENTLY AT TAX CIRCLE. ...APPELLANT (BY SRI. NEERALGI JEEVANBABU JAGADISH, ADVOCATE) AND: 1. T. MURULIKRISHNA REDDY, MANAGING DIRECTOR, M/S. GENEWA INDUSTRIES LIMITED NO.140/10, ITPB NEW HOPE FARM CIRCLE, WHITEFIELD, BANGALORE- 560066. 3. SMT. T. VIJAYA REDDY, DIRECTOR, M/S. GENEWA INDUSTRIES LIMITED NO. 140/1, ITPB NEW HOPE FARM CIRCLE, WHITEFIELD, BANGALORE- 560066. 4. R. AMAR SINGH, DIRECTOR, M/S. GENEWA INDUSTRIES LIMITED, NO.140/1, ITPB, NEW HOPE FARM CIRCLE, WHITEFIELD, BANGALORE- 560066. ...RESPONDENTS (BY SRI. VINODA KUMAR NAIDU K.V., ADVOCATE FOR R1 TO R3 THIS CRL.A FILED U/S 378(4) OF CR.P.C. BY THE ADVOCATE FOR THE APPELLANT PRAYING TO CALL FOR RECORDS IN C.C. NO. 99/2014 BY THE SPECIAL COURT - 3 - HC-KAR NC: 2025:KHC:29318 CRL.A No. 1178 of 2020 C/W CRL.A No. 1130 of 2020 FOR ECONOMIC OFFENCES AT BANGALORE DATED 31/10/2019 AND SET ASIDE THE JUDGMENT OF ACQUITTAL OF RESPONDENTS NO.2 TO 3 VIDE ITS JUDGMENT IN THE INTEREST OF JUSTICE CONVICT THE RESPONDENTS FOR THE OFFENCES PUNISHABLE U/S 276B OF THE INCOME TAX ACT VIDE ORDER DATED 31/10/2019 PASSED BY SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE IN CC 99/2014 IN THE INTEREST OF JUSTICE. THESE CRIMINAL APPEAL, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDERA: ORAL/CAV JUDGMENT These appeals are filed by the Income Tax Department against inadequacy of the sentence dated 05.11.2019 passed in C.C.No.75/2013 and C.C.No.99/2014 respectively by the Presiding Officer, Special Court for Economic Offences, Bangalore. 2. Heard learned counsel for appellant on maintainability of the appeals. 3. Maintainability of the appeals 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 - HC-KAR NC: 2025:KHC:29318 CRL.A No. 1178 of 2020 C/W CRL.A No. 1130 of 2020 4. On careful reading of judgment of the Co-ordinate Bench of this Court, it is evident that the appeals filed by the Income Tax Department against inadequacy of the sentence is not maintainable. 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 these appeals, all pending applications are disposed of. Sd/- (S RACHAIAH) JUDGE NM List No.: 2 Sl No.: 11