Supreme Court - Daily Orders
Suresh Sholapurmath vs Income Tax Department Rep By Its Income ... on 21 July, 2017
Bench: Rohinton Fali Nariman, Sanjay Kishan Kaul
IN THE SUPREME COURT OF INDIA
CRIMINAL APPELLATE JURISDICTION
CRIMINAL APPEAL NO.1237 OF 2017
(Arising out of S.L.P. (Criminal) No.936 of 2017)
SURESH SHOLAPURMATH .. Appellant(s)
Versus
INCOME TAX DEPARTMENT REP BY ITS .. Respondent(s)
INCOME TAX OFFICER, ANGAD KUMAR
& ANR.
WITH
CRL APPEAL NO.1238 OF 2017 @ of SLP (Crl) No.1059/2017
O R D E R
Leave granted.
The present appeals are from a judgment of the High Court of Karnataka in which the High Court has refused to quash the proceedings against the appellants. As the amount involved is small, and has already been paid with interest long ago, the Circular dated February 07, 1992 squarely applies and, therefore, no proceedings should have been filed as the amount is below Rs.25,000/-. In view of this, we set aside the judgment of the High Court and quash the proceedings against the appellants.
The appeals are disposed of accordingly.
....................J. Signature Not Verified [ROHINTON FALI NARIMAN] Digitally signed by USHA RANI BHARDWAJ Date: 2017.07.24 ...................J. 16:27:58 IST Reason:
[SANJAY KISHAN KAUL] NEW DELHI, JULY 21, 2017.
ITEM NO.48 COURT NO.13 SECTION II-C
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (Crl.) No(s). 936/2017
(Arising out of impugned final judgment and order dated 27-10-2016 in CRLP No. 100919/2016 passed by the High Court of Karnataka Circuit Bench at Dharwad) SURESH SHOLAPURMATH Petitioner(s) VERSUS INCOME TAX DEPARTMENT REP BY ITS INCOME TAX OFFICER, ANGAD KUMAR & ANR. Respondent(s) WITH SLP(Crl) No. 1059/2017 (II-C) Date : 21-07-2017 These petitions were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. R. Anand Padmanabhan, Adv.
Mr. Ashok Kulkarni,Adv. Ms. Amritha Sarayoo, J., Adv. Mr. Shashi Bhushan Kumar, AOR For Respondent(s) Ms. Pinky Anand, ASG Mr. H. Raghvendra Rao, Adv. Mr. Sameer Abhayabkar, Adv. Mr. Hemant Arya, Adv.
Mr.Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R Leave granted.
The appeals are disposed of in terms of the signed order.
(USHA RANI BHARDWAJ) (SAROJ KUMARI GAUR)
AR CUM PS BRANCH OFFICER
Signed order is placed on the file.