INCOME TAX DEPARTMENT Vs. D. K. SHIVAKUMAR

JUDGEMENT

(1.) As common questions of fact and law are involved in these revision petitions, all the three revision petitions are disposed of by this common order.

(2.) The complaints were filed before the Special Court under sanction accorded by the Principal Director of Income Tax (Investigation), Bengaluru, and were registered in Spl.C.C.No.285/2018, Spl.C.C.No.286/2018 and Spl.C.C.No.287/2018 respectively. The Special Court took cognizance of the offences and issued summons. On service of summons, the respondent put in appearance. The prosecution led its evidence before charge and the matters were posted for hearing before charge. At that stage, respondent filed applications under section 245 Cr.P.C., in all the above three special cases seeking discharge.

(3.) After hearing the learned counsels for the parties, the Court below by the impugned orders dated 28.02.2019, allowed the applications and discharged the respondent / accused, reserving liberty to the petitioner / complainant to launch prosecution afresh after estimating the undisclosed income of the assessee / accused by the jurisdictional assessing officer on the basis of the materials produced by the authorized officer for search and such other materials as are available with him.