Karnataka High Court
Nagesh Chabbria vs The Income-Tax Department on 24 February, 2020
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
IN THE HIGH COURT OF KARNATAKA
DHARWAD BENCH
DATED THIS THE 24TH DAY OF FEBRUARY, 2020
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
CRIMINAL PETITION NO.100895/2015
BETWEEN:
SRI NAGESH CHABBRIA
S/O: NARAYANDAS CHABBRIA,
NO.201, 2ND FLOOR,
SAMSUKHA COMPLEX,
KHADE BAZAR, BELGAUM.
......PETITIONER
(BY SRI.KIRAN JAVALI, ADVOCATE FOR
SRI V.M.SHEELVANT, SRI M.L.VANTI,
SRI VINAY KOUJALAGI,
AND SRI M.S.MITTALKOD, ADVS.)
AND:
THE INCOME-TAX DEPARTMENT
BY ASSISTANT COMMISSIONER
OF INCOME TAX, CIRCLE-2,
BELGAUM.
(SRI PRASANNA KUMAR B.K.)
...RESPONDENT
(BY Y.V.RAVIRAJ, ADVOCATE)
2
THIS CRIMINAL PETITION IS FILED 482 OF
CR.P.C., SEEKING TO QUASH THE ORDER OR TAKING
COGNIZANCE DATED 29.03.2014 AND INITIATION OF
PROCEEDINGS PURSUANT THERETO AS AGAINST THE
PETITIONER IN C.C.NO.213/2014 PENDING ON THE FILE
OF THE COURT OF JMFC III COURT, BELGAUM FOR
OFFENCE PUNISHABLE UNDER SECTION 276CC OF THE
INCOME TAX ACT, 1961.
THIS PETITION COMING ON FOR ORDERS THIS
DAY, THE COURT MADE THE FOLLOWING:
ORDER
1. The petitioner is before this Court seeking for quashing of the order taking cognizance dated 29.03.2014 and initiation of the proceedings pursuant thereto as against the petitioner in C.C.No.213/2014 pending on the file of the Court of JMFC III Court, Belgaum, for the offence punishable under Section 276CC of the Income Tax Act, 1961.
2. For the reasons assigned by this Court while disposing of Criminal Petition No.101902/2014 by Order dated 24.02.2020, the above petition 3 also stands disposed of in the same terms as in Crl.P.No.101902/2014.
3. Accordingly, sanction letter and the proceedings in C.C.No.213/2014 pending on the file of the JMFC III Court Belgaum, are hereby quashed.
Sd/-
JUDGE msr