IN THE HIGH COURT OF KARNATAKA

DHARWAD BENCH

DATED THIS THE 19^th DAY OF JULY 2022

BEFORE

THE HON9BLE MR.JUSTICE K. NATARAJAN

CRIMINAL APPEAL NO.100124/2022

C/W CRIMINAL APPEAL NOS. 100123/2022, 100125/2022,

100126/2022, 100127/2022, 100130/2022, 100131/2022,

100132/2022, 100133/2022, 100134/2022, 100135/2022,

100136/2022, 100137/2022, 100138/2022, 100139/2022,

100140/2022, 100141/2022, 100142/2022, 100143/2022,

100144/2022, 100145/2022, 100172/2022, 100173/2022,

100026/2022, 100077/2022, 100078/2022, 100079/2022,

100080/2022, 100081/2022, 100082/2022, 100083/2022,

100084/2022, 100085/2022, 100086/2022, 100090/2022,

100091/2022, 100092/2022, 100093/2022, 100094/2022,

100095/2022, 100114/2022

IN CRL. A. 100124/2022

BETWEEN:

THE INCOME TAX DEPARTMENT

REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX,

CENTRAL CIRCLE-1, PLOT NO.123

SARAF COLONY,

KHANAPUR ROAD,SHRADDHA BUILDING

TILAKWADI, BELAGAVI

...APPELLANT

(By Sri. Y. V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD,

REPRESENTED BY ITS CHAIRMAN

SRI. PRABHAKAR PATKAR

R

2

PLOT NO.8, R.S.NO.21/2

KHANAPUR ROAD, TILAKWADI

BELAGAVI REP. BY CHAIRMAN

MR.PRABHAKAR PATKAR

RESPONDENT

(BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO

GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021

PASSED

BY

THE

MAGISTRATE

OF

JMFC-III

COURT,

BELAGAVI

RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED

RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1059/2016 FOR

THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET

ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-

III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC

NO.1059/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S

276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100123/2022

BETWEEN

THE INCOME TAX DEPARTMENT,

REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX,

CENTRAL CIRCLE-1, PLOT NO.123

SARAF COLONY, KHANAPUR ROAD,

SHRADDHA BUILDING,

TILAKWADI, BELAGAVI

...APPELLANT

(By Sri. Y.V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD,

REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR

PLOT NO. 8, R.S.NO.21/2

KHANAPUR ROAD, TILAKWADI

BELAGAVI, REP. BY CHAIRMAN

MR. PRABHAKAR PATKAR

RESPONDENT

(BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO

GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021

3

PASSED

BY

THE

MAGISTRATE

OF

JMFC-III

COURT,

BELAGAVI

RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED

RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1058/2016 FOR

THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET

ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-

III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC

NO.1058/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U/S

276CC OF THE INCOME TAX ACT, 1961.

IN CRL.A.100125/2022

BETWEEN

THE INCOME TAX DEPARTMENT

REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX,

CENTRAL CIRCLE-1, PLOT NO.123

SARAF COLONY, KHANAPUR ROAD,

SHRADDHA BUILDING,

TILAKWADI, BELAGAVI

...APPELLANT

(By Sri. Y. V. RAVIRAJ, ADV.)

AND

M/S LOKMANYA MULTIPURPOSE CO-OP SOCIETY LTD,

REP. BY ITS CHAIRMAN SRI. PRABHAKAR PATKAR

PLOT NO. 8, R.S.NO.21/2

KHANAPUR ROAD, TILAKWADI

BELAGAVI, REP. BY CHAIRMAN

MR. PRABHAKAR PATKAR-590001

RESPONDENT

(BY SHRI. ASHOK A KULKARNI & SHRI. H.R.KAMBIYAVAR, ADVS.)

THIS CRIMINAL APPEAL IS FILED U/S 378 OF CR.P.C., SEEKING TO

GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 03.04.2021

PASSED

BY

THE

MAGISTRATE

OF

JMFC-III

COURT,

BELAGAVI

RECORDING THE CLOSURE OF THE CASE AGAINST THE ACCUSED

RESULTING IN ACQUITTAL OF THE ACCUSED IN CC NO.1057/2016 FOR

THE OFFENCE U/S 276CC OF THE INCOME TAX ACT, 1961, AND TO SET

ASIDE THE ORDER DATED 03.04.2021 PASSED BY MAGISTRATE OF JMFC-

III COURT, BELAGAVI AND RESTORE THE PROCEEDINGS IN CC

NO.1057/2016 FOR TRIAL OF THE ACCUSED FOR THE OFFENCE U