Case Note & Summary
The Income Tax Department filed multiple criminal appeals under Section 378 of the Code of Criminal Procedure, 1973, against an order dated 03.04.2021 passed by the Magistrate of JMFC-III Court, Belagavi, recording the closure of the case against the accused and resulting in acquittal of the accused in CC No.1059/2016 for the offence under Section 276CC of the Income Tax Act, 1961. The appellant, represented by Deputy Commissioner of Income Tax, Central Circle-1, Belagavi, sought leave to appeal and to set aside the impugned order and restore the proceedings for trial. The respondent was M/s Lokmanya Multipurpose Co-op Society Ltd, represented by its Chairman Sri. Prabhakar Patkar. The High Court, after hearing the counsel for the appellant and the respondent, allowed the appeals, granted leave to appeal, set aside the impugned order, and restored the proceedings in CC No.1059/2016 for trial on merits. The court directed the Magistrate to dispose of the case within six months from the date of receipt of the order. The judgment was delivered by Justice K. Natarajan on 19th July 2022.
Headnote
A) Criminal Law - Acquittal - Closure of Case - Section 276CC of Income Tax Act, 1961 - Section 378 of Code of Criminal Procedure, 1973 - The Income Tax Department appealed against the order of JMFC-III, Belagavi dated 03.04.2021 recording closure of case and acquittal of accused in CC No.1059/2016 for offence under Section 276CC of Income Tax Act, 1961. The High Court held that the Magistrate erred in closing the case without considering the evidence and restored the proceedings for trial on merits. (Paras 1-3)
Issue of Consideration
Whether the Magistrate was justified in closing the case and acquitting the accused under Section 276CC of the Income Tax Act, 1961, without considering the evidence on record.
Final Decision
The High Court allowed the appeals, granted leave to appeal, set aside the impugned order dated 03.04.2021 passed by the Magistrate of JMFC-III Court, Belagavi, and restored the proceedings in CC No.1059/2016 for trial on merits. The Magistrate was directed to dispose of the case within six months from the date of receipt of the order.
Law Points
- Section 276CC of Income Tax Act
- 1961
- Section 378 of Code of Criminal Procedure
- 1973
- acquittal
- closure of case
- restoration of proceedings
- trial on merits
Case Details
2022 LawText (KAR) (07) 11
Criminal Appeal No.100124/2022 and connected appeals
Sri. Y. V. Raviraj for appellant, Shri. Ashok A Kulkarni and Shri. H.R. Kambiyavar for respondent
The Income Tax Department, Represented by Deputy Commissioner of Income Tax, Central Circle-1, Belagavi
M/s Lokmanya Multipurpose Co-op Society Ltd, Represented by its Chairman Sri. Prabhakar Patkar
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Nature of Litigation
Criminal appeal against acquittal for offence under Section 276CC of Income Tax Act, 1961
Remedy Sought
The Income Tax Department sought leave to appeal against the order of the Magistrate recording closure of case and acquittal, and to restore the proceedings for trial.
Filing Reason
The Magistrate closed the case and acquitted the accused without considering the evidence on record.
Previous Decisions
The Magistrate of JMFC-III Court, Belagavi passed an order dated 03.04.2021 recording closure of case and acquittal of accused in CC No.1059/2016.
Issues
Whether the Magistrate was justified in closing the case and acquitting the accused under Section 276CC of the Income Tax Act, 1961, without considering the evidence on record.
Submissions/Arguments
The appellant argued that the Magistrate erred in closing the case without considering the evidence.
The respondent opposed the appeal.
Ratio Decidendi
The Magistrate erred in closing the case and acquitting the accused without considering the evidence on record; therefore, the proceedings must be restored for trial on merits.
Judgment Excerpts
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.
Procedural History
The Income Tax Department filed a complaint before the JMFC-III Court, Belagavi, which was registered as CC No.1059/2016 for offence under Section 276CC of the Income Tax Act, 1961. The Magistrate passed an order on 03.04.2021 recording closure of the case and acquittal of the accused. The Department filed the present criminal appeals under Section 378 of Cr.P.C. seeking leave to appeal and restoration of proceedings.
Acts & Sections
- Income Tax Act, 1961: 276CC
- Code of Criminal Procedure, 1973: 378
