TMI Blog2023 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... laced on Section 2(35) of the Act. The order of discharge has been confirmed by the High Court, by the impugned judgment and orders passed in revision petitions. Number of submissions have been made by learned counsel appearing for the respective parties in support of their rival submissions on the respondent No.2-accused No.2/S. Sunil V. Raheja treated as a Principal Officer. After making some submissions, Mr. Preetesh Kapur, learned Senior Advocate, appearing for Respondent No.2, under the instructions, has stated at the Bar that if the orders passed by the learned trial Court discharging the accused confirmed by the High Court are set aside and the trial is ordered to be proceeded further in accordance with law and on its own merits a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shi Malhan, Adv. And Ms. RemyaRaj, Adv. ORDER Leave granted. Feeling aggrieved and dissatisfied with the impugned judgment and order(s) dated 11.03.2022 and 07.03.2022 passed by the High Court of Karnataka at Bengaluru in Criminal Revision Petition Nos. 388 of 2021 and 397 of 2021, by which the High Court has dismissed the said Revision Petitions preferred by the Department and has confirmed the respective orders passed by the learned trial Court discharging the accused for the offences under Section 276B read with Section 278B of the Income Tax Act, 1961 (for short the Act ), the Revenue/Department has preferred the present Appeals. We have heard Ms. Monica Benjamin, learned Advocate, appearing for the appellant and Mr. Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kapur, learned Senior Advocate, appearing for Respondent No.2, under the instructions, has stated at the Bar that if the orders passed by the learned trial Court discharging the accused confirmed by the High Court are set aside and the trial is ordered to be proceeded further in accordance with law and on its own merits and keeping all the defences which may be available to the accused open, respondents have no objection. In view of the above stand taken, we do not further enter into the rival submissions made on behalf of the respective parties. The order(s) passed by the learned trial Court discharging the accused for the offences punishable under Section 276B read with Section 278B of the Act confirmed by the High Court are hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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