Karnataka High Court
Madhusudhan K Nagara vs State Of Karnataka on 1 July, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:23575
CRL.P No. 2916 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF JULY, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
CRIMINAL PETITION NO. 2916 OF 2025
BETWEEN:
MADHUSUDHAN K NAGARA,
S/O KRISHNA A NAGARA,
AGED ABOUT 37 YEARS,
R/AT NO. 93, 28TH MAIN
4TH STAGE, JAYANAGAR
BENGALURU - 560 011.
...PETITIONER
(BY SRI. SHREERAM THIMAPPA NAYAK, ADVOCATE FOR
SRI. SUNIL KUMAR S, ADVOCATE)
AND:
1. STATE OF KARNATAKA
Digitally BY CHENNAMMANAKERE ACCHUKATTU P.S.,
signed by
DHAKSHAYINI BENGALURU, REPRESENTED BY SPP,
R
Location: High HIGH COURT BUILDING COMPLEX,
Court of
Karnataka BENGALURU - 560 001.
2. N. CHANDRASHEKAR,
S/O NARAYANASWAMY,
R/AT NO. 17, SUBBARAMA CHETTY ROAD,
BASAVANAGUDI, BENGALURU - 560 004.
...RESPONDENTS
(BY SRI. CHANNAPPA ERAPPA, HCGP FOR R1;
R2 IS SERVED AND UNREPRESENTED)
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NC: 2025:KHC:23575
CRL.P No. 2916 of 2025
HC-KAR
THIS CRL.P IS FILED U/S 482 OF CR.PC (FILED U/S 528
BNNS) PRAYING TO QUASH THE ORDER DATED 4/1/2025
PASSED BY THE LXIII ADDL.CITY CIVIL AND SESSIONS JUDGE
(CCH-64) AT BENGALURU IN CRIMINAL REVISION PETITION
NO. 555/2022 AND CONSEQUENTLY QUASH ENTIRE
PROCEEDINGS IN C.C NO. 3171/2018 WHICH IS NOW
PENDING ON THE FILE OF THE I ADDL. CHIEF METROPOLITAN
MAGISTRATE, BENGALURU FOR O/P/U/S 66(B), 66(C) OF I.T
ACT, 2000 IN SO FAR AS THE PETITIONER IS CONCERNED.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this writ petition, the petitioner seeks the following reliefs:
"WHEREFORE it is most respectfully prayed this Hon'ble Court be pleased to quash the Order dated 4/1/2025 passed by the LXIII Addl. City Civil and Sessions Judge (CCH-64) at Bengaluru in Criminal Revision Petition No.555/2022 and Consequently quash the entire proceedings in C.C.No.3171/2018 which is now pending on the file of the I Addl. Chief Metropolitan Magistrate, -3- NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR Bengaluru for offences p/u/s 66(B), 66(C) of Information technology act-2000 in so far as the Petitioner is concern in the ends of justice."
2. Heard the learned counsel for the petitioner, learned HCGP for respondent no.1 and perused the material on record. Respondent no.2 has remained absent and has been served with notice of this petition and he has chosen to be unrepresented.
3. Perusal of the material on record would indicate that on 13.07.2017, respondent no.2-complaiant has filed the instant complaint, registered as and FIR in Cr.No.252/2017 against the petitioner-accused no.1 alleging the offences punishable under sections 66B and 66 C of Information Technology Act r/w Section 420 IPC.
The said complaint reads as under:
"13.07.2017 Police Inspector, C.K. ACHKATTU Police Station Bangalore SUB: HACKING OF MY PERSONAL INCOME TAX ACCOUNT (AAYPC4282C) ON INCOME TAX PORTAL BY MR.ARAVIND G of AARYA ASSOCIATES.-4-
NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR Ref: Investigation done by Cyber Cell of COD Police Bangalore.
Dear Sir, I the undersigned have found out that my Income tax account has been hacked and my private information has been accessed to by a person who is a total stranger to me. After coming to know about the fact that my account was registered by a totally unknown person in the year 2013. After being unable to access our account we sought to know the details of the person who have been accessing my account from the IT Department and we came to know from them that a person by MR.ARAVIND G of AARYA ASSOCIATES with the following details Email:
aravind@aaryassociates. in Mobile Number: 9845828698 was the registered user. In order to avoid further misuse of downloading private and proprietary information from our account we tried to locate this person after months of struggle and on a look out at multiple places whose details are as attached, claimed to be as his Auditor offices, where he really does not exist, we got hold of him at last at House No. 23/A, Nanda Gokula, 1st Cross/2nd B Cross, Vidyapeeta Circle, Bangalore -28, mob: 9845828698 and also found that he is staying at No.5, Shri Nanjundashwara Nilaya, BTR Garden, (Near Kudlu Gate) Kudlu Main Road, Madivala, Bangalore-560068 mob: 9341805090.
But his own details on the internet states to the contrary It was possibly luck of mine that I could get hold of this person at this address as he was not located at any of the office that he claims he is operating from. I simply cannot understand and come to terms as to how a stranger like MR.ARAVIND G of AARYA ASSOCIATES has illegitimately hacked into my Income Tax Retur account and accessed records in violation of my rights and privacy and without any permission or authorization from me, it only increases the fear in me whether he is actively involved in illegitimate trading of information's like this with beneficiaries. Additionally, I had found my account password changed and contact details of this MR.ARAVIND G of AARYA ASSOCIATES in my primary contact information of my ITR account. After I took strong exception to his act he casually states to me that from -5- NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR today onwards he will not access my account and I can change and create my own user ID and password if I wish to. By the way he spoke to me carelessly and recklessly I also fear that he may have similarly hacked into other accounts and have been a regular offender for illegitimate and unlawful gains.
After this callous attitude from the offender we took up the matter with concerned authorities and the same was referred to Cyber Wing of COD for investigation and from their investigation it was found that MR.ARAVIND G of AARYA ASSOCIATES had accessed my account from 2013 by creating his own user id and password. After finding that he had unauthorized access to my account COD police have forwarded the file to Hanumanthanagar Police station for registering the case and apprehending the offenders.
It is submitted that in view of the highly sensitive nature of portals like Income Tax department, such an intrusion can be of immediate and grave security threat and hence requires swift action and thorough investigation request your office to immediately initiate criminal action involving hacking of my online IT account and the guilty person(s) involved in the said crime may plea be prosecuted and initiate other suitable acts to prevent them from causing further damage and breach of security for innocent people like myself and many others like me who would have believed that our details on the Income Tax portal are safe as it is proper check and balances from the Income Tax Department to avoid infringement of privacy by stranger as it involves private and confidential information.
Since he has infringed my personal rights by creating his own login ID for my Income tax account on your portal I request your good office to initiate action not only under- income tax acts or statutes but also under all laws and authorities on this land to ensure that these kind of acts are not taken lightly by fraudsters. And i request you to write to the concerned authorities like Institute of Chartered Accountant to terminate their practice forthwith -6- NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR and initiate quick and immediate action on the professional misconduct by a person who claims himself a Chartered Accountant.
The undersigned may please be kept informed of the action being taken and progress of investigation.
Yours sincerely (N.Chandrashekar) Enclosure 1: Screenshot of ITR Account with primary contact information of Aravind G, Aarya Associates log-in in my account.
Enclosure 2: Details of Arvind claiming to be a Chartered Accountant having various offices and offering his services (we could not locate him in any of these places) Enclosure 3: Aravind G, Aarya Associates business card (the address in this is where we could catch him finally) Contact Details of the Complainant:
N.Chandra Shekar No 17, Subbarama Chetty Road Basavanagudi Bangalore-560004 Karnataka, India. 8553607550"
4. Perusal of the aforesaid complaint would indicate that no allegations are made against the petitioner herein who is not even arrayed/impleaded as a accused person to the impugned complaint and FIR.
Subsequently, the petitioner has been arrayed as accused no.2 in the impugned charge sheet on the ground that he is alleged to have sent an email to accused no.3, who is -7- NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR none other than the wife of the defacto complainant. In this context, the summary of the charge sheet reads as under:
" ೇ ನ ಸಂ ಪ ಾ ಾಂಶ ಾ -1 ರವgÀÄ- Income Tax Account No-AAYPC4282C ºÉÆA¢zÀÄÝ, ಆ ೋ -1 ರವರು ಆ ೋ -2 ªÀÄvÀÄÛ 3 gÀªÀjAzÀ ಾ -1 gÀªÀjUÉ ¸ÀA§A¢ü¹zÀ Income Tax Account No-AAYPC4282C PAN NO-AAYPC4282C, Name-N Chandrashekar, Father Name- V. Narayanaswamy Date of Birth-11-02-1970, IT Ward-4(1) ªÀiÁ»wAiÀÄ£ÀÄß ¥Àqz É ÀÄPÉÆAqÀÄ ¢£ÁAPÀ:18-03-2013 gÀAzÀÄ Income Tax ID [email protected] UÉ ªÉÄîÌAqÀ ªÀiÁ»wUÀ¼À£ÀÄß ೕ ಾ ಾ -1 ರವರ ಾ ವ ೕ ೆ ಾಡಲು ೋ ದು#, ಇ%ೇ &ನ ಇ' ಕಂ )ಾ*+, ಐ [email protected] .ಂದ ಆ ೋ -1 ರವರ mail ID /ೆ .ಮ1 PAN 2ಸ34 ಆ5ಲ6, 7ೆಂದು ಸಂ%ೇಶ ಬಂ&ದು#. ಈ :ಷಯವನು= ಆ ೋ -1 ರವರು ಆ ೋ -2 ರವ /ೆ >? %ಾಗ, ಆ ೋ -2 ರವರು, ಆ ೋ -1 ರವ /ೆ Aೊಸ%ಾ5 2ಸ34 ಾ ಾB> Cೆ/ೆದು ೊಡುವಂCೆ ೇ?ರುCಾ ೆ. ಅದರಂCೆ ಆ ೋ -1 ರವರು ತಮ1 [email protected] mail ID ಉಪGೕ5 ೊಂಡು Aೊಸ%ಾ5 ಾ -1 ರವರ PAN Register ಾ &Hಾಂಕ: 19-03-2013 ರಂದು ಾ -1 ರವ /ೆ ಸಂಬಂI ದಂCೆ 2010, 2011, 2012 Aಾಗೂ 2013 ರ ಒಟು3 4 ವಷ ಗಳ ಇ' ಕಂ )ಾ*+, ೕ)ೈ , ಗಳನು= 26AS Nಾರಂ ೕ ಾ , TDS, ADVANCE TAX DETAILS, SELF ASSESSMENT TAX ಾB>ಗಳನು= ಪOೆದು ಆ ೋ -2 ರವ /ೆ mail ಾ ದು#, ಆ ೋ -2 ರವರು ಈ ಾB>ಯನು= ಆ ೋ -3 ರವ /ೆ mail ಾ ರುವPದು ತ.QೆRಂದ ದೃಢಪU3ರುತzÉ, ಆದ# ಂದ ಆ ೋ -1, 2 ಮತು 3 ರವರ :ರುದV ಕಲಂ 66(W), (66 ) ಐU ಆ+3 ೕತ* %ೋXಾ ೋಪ ಾಡYಾ5%ೆ."-8-
NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR
5. A perusal of the charge sheet summary would indicate and except stating that the petitioner /accused no.2 is said to have sent an email to accused no.3, there is no other allegation made against the petitioner. In this context, it is relevant to state that the said allegation regarding the petitioner sending email to accused no.3 is also not substantiated nor forthcoming in any of the statement of the witnesses or the documents produced by the prosecution during the course of investigation in this regard, which does not even indicate that the petitioner has sent the email as alleged against him. In other words so long as no allegations had been made against the petitioner in the FIR or complaint coupled with the unsubstantiated allegations made in the charge sheet without any basis for the alleged offences punishable under Sections 66B and 66C of the Information Technology Act, I am of the considered opinion that the petitioner cannot be held to be guilty for the aforesaid alleged offences and consequently continuation of the -9- NC: 2025:KHC:23575 CRL.P No. 2916 of 2025 HC-KAR impugned proceedings qua the petitioner/accused no.2 would amount to abuse of process of law warranting interference in the present petition.
ORDER Petition is hereby allowed.
Impugned proceedings in C.C.3171/2018 on the file of I Addl. Chief Metropolitan Magistrate at Bengaluru qua the petitioner/accused no.2 are hereby quashed.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE SD List No.: 1 Sl No.: 45 CT: BHK