IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 27^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE HANCHATE SANJEEVKUMAR CRIMINAL REVISION PETITION NO.100189 OF 2024 (397 OF Cr.PC/438 OF BNSS)

BETWEEN:

SMT. RAJANI W/O. LATE ASHOK LAD, AGE: 49 YEARS, PROP. VSL TRANSPORT COMPANY, HOUSE OF LADS, PALACE ROAD, SANDUR, BELLARY DISTRICT-583119.

…PETITIONER (BY SRI CHIDANAND URS, ADV. FOR SRI SHASHANK S HEGDE, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BELLARY-583101.

Digitally signed RESPONDENT by MALLIKARJUN RUDRAYYA (BY SRI THIRUMALESH, ADVOCATE)

KALMATH Location: High Court of Karnataka, THIS CRIMINAL REVISION PETITION IS FILED U/S.397 Dharwad Bench R/W.401 OF THE CODE OF CRIMINAL PROCEDURE, PRAYING TO EXAMINE THE ORDER PASSED BY II ADDITIONAL CIVIL JUDGE AND JMFC, BALLARI ON APPLICATION FILED BY THE PETITIONER UNDER SECTION 227, 239 R/W. SECTION 245(2) OF CR.P.C. IN C.C.NO.246/2015 DATED 29^TH FEBRUARY, 2024 FOR THE OFFENCE U/S.276 C OF INCOME TAX ACT AND CONSEQUENTLY SET ASIDE VIDE ANNEXURE-G BY ALLOWING THIS PETITION AND ETC.

THIS PETITION COMING ON FOR DICTATING ORDERS, THIS DAY ORDER WAS MADE THEREIN AS UNDER:

CORAM: THE HON'BLE MR. JUSTICE HANCHATE SA