- 1 - HC-KAR NC: 2026:KHC:19284 CRL.A No. 936 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL CRIMINAL APPEAL NO.936 OF 2021 BETWEEN: 1. THE DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, (TDS) CIRCLE -16 (2), HMT BHAVAN BANGALORE-560032 PRESETNLY AS TAX-CIRCLE 1(1) …APPELLANT (BY SRI. SUSHAL TIWARI N., ADVOCATE) AND: 1. M/S. GENEWA SOFTWARE TECHNOLOGY LIMITED NO.82. 1ST FLOOR, RESEARCH CENTRS-II VYDEHI CAMPUS, EPIP, WHITEFIELD, BANGALORE (A COMPANY REGISTERED UNDER COMPANIES ACT REP. BY ITS MG. DIRECTOR T. MURULIKRISHNA REDDY) …RESPONDENT (BY SRI. G.S.NAGHARISH, ADVOCATE) THIS CRIMINAL APPEAL IS FILED UNDER SECTION 377 OF CR.P.C PRAYING TO ENHANCE THE SENTENCE PASSED AGAINST THE RESPONDENT FOR THE OFFENCES PUNISHABLE UNDER SECTION 276B OF THE INCOME TAX ACT, IN CC.NO.75/2013 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE DTD 31.10.2019 AND SENTENCE DTD 05.11.2019. Digitally signed by DEVIKA M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19284 CRL.A No. 936 of 2021 THIS APPEAL COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL JUDGMENT Learned counsel for the appellant has furnished copies of the judgment dated 06.01.2025 delivered in Crl.A.No.926/2021 passed by the Co-ordinate Bench of this Court in case of Deputy Commissioner of Income Tax v. M/s. Genewa Industries Limited as well as the judgment dated 30.07.2025 delivered in Crl.A.No.1178/2020 c/w. Crl.A.No.1130/2020 in the case of The Deputy Commissioner of Income Tax v. Murlikrishna Reddy and submits that in the case of appeal involving question of adequacy of sentence, it is held that the appeal shall be presented before the jurisdictional Sessions Court. Accordingly, he submits that appellant be permitted to withdraw the appeal with liberty to present the same before the jurisdictional Sessions Court. 2. Learned counsel for the respondent does not dispute the same. - 3 - HC-KAR NC: 2026:KHC:19284 CRL.A No. 936 of 2021 3. Submission taken on record. 4. The appeal is dismissed as withdrawn with liberty to present the same before the jurisdictional Sessions Court. 5. The time consumed in prosecuting the appeal shall be exempted for the purpose of limitation. Sd/- (M.G.S. KAMAL) JUDGE ST List No.: 1 Sl No.: 5