- 1 - HC-KAR NC: 2026:KHC:1962 CRL.RP No. 409 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY CRIMINAL REVISION PETITION NO. 409 OF 2021 BETWEEN: THE INCOME TAX DEPARTMENT BY ASSISTANT COMMISSIONER OF INCOME TAX, TDA CIRCLE-2(1) H.M.T.BHAVAN, NO.59 BELLARY ROAD, BANGALORE - 560 032. &PETITIONER (BY SRI NEERALGI JEEVANBABU JAGADISH, ADV.) AND: 1. M/S KINGFISHER AIRLINES LTD U.B. TOWER, LEVEL 12, U.B. CITY NO.24, VITTAL MALYA ROAD BANGALORE - 560 001 REPRSENTED BY ITS DIRECTOR. 2. SRI A.K. RAVINDRANATH NEDUNGADI DIRECTOR M/S. KINGFISHER AIRLINES LIMITED NO.103, DELPHI III, PRESTIGE ACROPOLIS NO.2, HOSUR ROAD, BENGALURU - 560 029. &RESPONDENTS THIS CRL.RP IS FILED U/S.397 R/W 401 CR.P.C PRAYING TO SET ASIDE THE ORDER DATED 10.01.2020 DISMISSING THE COMPLAINT AGAINST RESPONDENT PASSED BY THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BANGALORE IN FR NO.6/2020.b. RESTORE THE FR.NO.6/2020 BEFORE THE SPECIAL ECONOMIC OFFENCES COURT, BANGALORE. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S VISHWAJITH SHETTY Digitally signed by NANDINI M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1962 CRL.RP No. 409 of 2021 ORAL ORDER 1. Matter called twice. There is no representation on behalf of the petitioner. The order sheet maintained by this Court would reflect that on the last several dates of hearing, there has been no representation on behalf of the petitioner. 2. This Criminal Revision Petition is filed under Section 397 of Cr.P.C. with a prayer to set-aside the order dated 10.01.2020 passed by the Special Court (Economic Offences), Bengaluru in FR No.6/2020. 3. The material on record would go to show that accused/respondent No.1/Company was ordered to be liquidated and Official Liquidator has taken over the affairs of accused No.1/Company. The petitioner, who is the complainant before the Trial Court had already filed a criminal case against respondent No.1/Company and its Chairman in CC No.202/2017. On the same set of facts, second complaint is filed with an allegation that accused No.2 in the second complaint is the person responsible for the day-to-day conduct of business of accused No.1/Company. - 3 - HC-KAR NC: 2026:KHC:1962 CRL.RP No. 409 of 2021 4. Learned Magistrate having appreciated that already the petitioner had filed a complaint which is pending consideration in CC No.202/2017, has held that second complaint is not maintainable and it is always open for the petitioner/complainant to implead accused No.2 in the present case, in CC No.202/2017. I do not find any illegality or irregularity in the said order. This criminal revision petition therefore, lacks merit and accordingly, the same is dismissed. Sd/- (S VISHWAJITH SHETTY) JUDGE DN List No.: 1 Sl No.: 22