The Deputy Commissioner Of Income Tax ... vs M/S. Genewa Software Technology ... on 8 April, 2026

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Karnataka High Court

The Deputy Commissioner Of Income Tax ... vs M/S. Genewa Software Technology ... on 8 April, 2026

Bench: M.G.S. Kamal

                                              -1-
                                                          NC: 2026:KHC:19284
                                                       CRL.A No. 936 of 2021


                   HC-KAR




                        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
Digitally signed
by DEVIKA M              (A COMPANY REGISTERED UNDER COMPANIES ACT
Location: HIGH           REP. BY ITS MG. DIRECTOR
COURT OF                 T. MURULIKRISHNA REDDY)
KARNATAKA                                                     ...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.
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                                             NC: 2026:KHC:19284
                                          CRL.A No. 936 of 2021


HC-KAR




    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.

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NC: 2026:KHC:19284 CRL.A No. 936 of 2021 HC-KAR

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

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