(Rohinton Fali Nariman and Sanjay Kishan Kaul, JJ.)
Suresh Sholapurmath ______________________________ Appellant
v.
Income Tax Department Rep by its Income Tax Officer, Angad Kumar & Anr. ___________________________ Respondent(s)
Criminal Appeal No. 1237 of 2017 [Arising out of S.L.P. (Criminal) No. 936 of 2017], decided on July 21, 2017
With
Crl Appeal No. 1238 of 2017 @ of SLP (Crl) No. 1059/2017
The Order of the court was delivered by
Order
1. Leave granted.
2. The present appeals are from a judgment of the High Court of Karnataka in which the High Court has refused to quash the proceedings against the appellants. As the amount involved is small, and has already been paid with interest long ago, the Circular dated February 07, 1992 squarely applies and, therefore, no proceedings should have been filed as the amount is below Rs. 25,000/-. In view of this, we set aside the judgment of the High Court and quash the proceedings against the appellants.
3. The appeals are disposed of accordingly.
Petition(s) for Special Leave to Appeal (Crl.) No(s). 936/2017
Suresh Sholapurmath ______________________________ Petitioner
v.
Income Tax Department Rep by its Income Tax Officer, Angad Kumar & Anr ___________________________________________ Respondent(s)
WITH
SLP(Crl) No. 1059/2017 (II-C)
Date: 21-07-2017 These petitions were called on for hearing today.
(Before Rohinton Fali Nariman and Sanjay Kishan Kaul, JJ.)
For Petitioner(s) Mr. R. Anand Padmanabhan, Adv.
Mr. Ashok Kulkarni, Adv.
Ms. Amritha Sarayoo, J., Adv.
Mr. Shashi Bhushan Kumar, AOR
For Respondent(s) Ms. Pinky Anand, ASG
Mr. H. Raghvendra Rao, Adv.
Mr. Sameer Abhayabkar, Adv.
Mr. Hemant Arya, Adv.
Mr. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
ORDER
4. Leave granted.
5. The appeals are disposed of in terms of the signed order.
———
