D.K.SHIVAKUMAR Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) Criminal Revision Petition No.955/2019 has been preferred by petitioner-accused No.1, Criminal Revision Petition No.959/2019 has been preferred by petitioner- accused No.5, Criminal Revision Petition No.969/2019 has been preferred by petitioner-accused No.4 being aggrieved by the order passed on application filed under Section 245 of Cr.P.C. for discharge by LXXXI Additional City Civil and Sessions Judge, Bengaluru, in Special Criminal Case No.759/2018 dated 25.6.2019.

(2.) I have heard the learned Senior Counsel Sri.B.V.Acharya for Sri Aravind V. Chavan in Criminal Revision Petition No.955/2019, Sri.A.Shankar, learned Senior Counsel for Sri.Shayam Sundar M.S. in Criminal Revision Petition No.959/2019, and Sri.Shashi Kiran Shetty for Smt.Latha S. Shetty in Criminal Revision Petition No.969/2019 and Sri.G.Rajagopalan, Additional Solicitor General, along with Sri. Jeevan J. Neeralgi, Senior Standing Counsel for respondent.

(3.) The factual matrix of the case of the prosecution is that Deputy Director of Income Tax Investigation, Bengaluru, lodged a complaint against the accused persons for having committed an offence punishable under Sections 276 (C)(1), 277, 278 of the Income Tax Act and also under Sections 193, 199 and 120B of Indian Penal Code. In the said complaint it is alleged that there is escapement of the income tax in the middle of the financial year and thereby they have committed the alleged offence. Earlier all the accused persons filed a criminal petition before this Court for quashing, but the same has been withdrawn with liberty to file an application for discharge. Accordingly, application under Section 245(2) of Cr.P.C. was filed and to the said application, the respondent also contested by filing his objections. The learned Special Judge after hearing both the parties dismissed the application. Challenging the same, the petitioners-accused are before this Court.