Karnataka High Court
CRL.P/6180/2019 of SRI K R PRADEEP Vs THE INCOME TAX DEPARTMENT on 25 September 2026
CNR: KAHC010455312019 NC: 2026:KHC:53195 CRL.P No. 22 of 2020 C/W CRL.P No. 6180 of 2019 CRL.P No. 7701 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE H.P.SANDESH CRIMINAL PETITION NO.22 OF 2020
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF SEPTEMBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE H.P.SANDESH
CRIMINAL PETITION NO.22 OF 2020
(482(Cr.PC)/528(BNSS)
C/W
CRIMINAL PETITION NO.6180 OF 2019
(482(Cr.PC)/528(BNSS)
CRIMINAL PETITION NO.7701 OF 2019
(482(Cr.PC)/528(BNSS)
IN CRL.P.No.22/2020:
BETWEEN:
K.R. PRADEEP,
S/O SRI. K.N. RAMANARASIMHA SETTY,
AGED ABOUT 58 YEARS,
NO.859, 3RD BLOCK, 13TH MAIN,
KOARAMANGALA,
BANGALORE - 560 034.
…PETITIONER
(BY SRI. B.A. BELLIAPPA, ADVOCATE)
AND:
THE INCOME TAX DEPARTMENT,
BY ITS DEPUTY DIRECTOR OF INCOME TAX (INV)
UNIT-3(E), C.R. BUILDING (ANNEXE),
QUEENS ROAD,
BENGALURU - 560 001.
(SRI. PRADEEP S)
…RESPONDENT
(BY SRI. Y.V. RAVI RAJ, ADVOCATE)
THIS CRL.P IS FILED UNDER SECTION 482 OF CR.P.C. BY
THE ADVOCATE FOR THE PETITIONER PRAYING THAT THIS
HONOURABLE COURT MAY BE PLEASED TO QUASH THE
PROCEEDINGS IN C.C.NO.185/2019 FOR THE OFFENCE P/U/S
Digitally signed
by DEVIKA M
Location: HIGH
COURT OF
KARNATAKA
HC-KAR
35(B) OF THE WEALTH TAX ACT, PENDING ON THE FILE OF
SPECIAL COURT FOR ECONOMIC OFFENCES, BENGALURU AT
ANNEXURE-A AND ETC.,
IN CRL.P NO. 6180/2019:
BETWEEN:
SRI. K.R. PRADEEP,
S/O RAMANARASHIMA SETTY,
AGED ABOUT 58 YEARS,
NO.859, 3RD BLOCK, 13TH MAIN,
KORAMANGALA,
BANGALORE - 560 034.
...PETITIONER
(BY SRI. B.A.BELLIAPPA., ADVOCATE)
AND:
THE INCOME TAX DEPARTMENT,
BY ITS DEPUTY DIRECTOR OF INCOME TAX (INV), UNIT-3(3), C.R. BUILDING (ANNEXE), QUEENS ROAD, BENGALURU - 560 001.
(SRI PRADEEP S)
...RESPONDENT
(BY SRI. Y.V. RAVI RAJ, ADVOCATE)
THIS CRL.P IS FILED UNDER SECTION 482 CR.P.C BY
THE ADVOCATE FOR THE PETITIONER PRAYING THAT THIS
HON'BLE COURT MAY BE PLEASED TO SET ASIDE THE
ORDER PASSED BY THE COURT OF THE SPECIAL COURT
FOR
ECONOMIC
OFFENCES,
BENGALURU
DATED
22.02.2019 IN C.C.NO.107/2018, REGISTERED FOR THE
OFFENCE P/U/S 35B OF THE WEALTH TAX ACT, BY
ALLOWING THE APPLICATION UNDER 245(1)(2) OF THE
CODE OF CRIMINAL PROCEDURE AND DISCHARGE THE
PETITIONER IN C.C.NO.107/2018 AND SET ASIDE THE
ORDER PASSED BY THE COURT OF LXV ADDITIONAL CITY
CIVIL AND SESSIONS JUDGE, AT BENGALURU CITY
CCH.NO.66 IN CRL.RP.NO.263/2019 DATED 14.08.2019
AND ETC.,
HC-KAR
IN CRL.P NO.7701/2019:
BETWEEN:
SRI. K.R. PRADEEP,
S/O. K.N. RAMANARASIMHA SETTY,
AGED ABOUT 58 YEARS,
NO.859, 3RD BLOCK, 13TH MAIN,
KORMANAGALA,
BANGALORE - 560 034.
...PETITIONER
(BY SRI. B A BELLIAPPA, ADVOCATE)
AND:
THE INCOME TAX DEPARTMENT
BY ITS DEPUTY DIRECTOR OF INCOME TAX (INV)
UNIT-3(3), C R BUILDING (ANNEXE), QUEENS ROAD, BENGALURU-560001.
(SRI. PRADEEP .S)
...RESPONDENT
(BY SRI. Y.V. RAVI RAJ, ADVOCATE)
THIS CRL.P IS FILED UNDER SECTION 482 CR.PC BY
THE ADVOCATE FOR THE PETITIONER PRAYING THAT THIS
HONBLE COURT MAY BE PLEASED TO QUASH THE
PROCEEDINGS IN C.C.NO.186/2019 FOR THE OFFENCE
P/U/S 35B OF WEALTH TAX ACT PENDING ON THE FILE OF
THE
SPECIAL
COURT
FOR
ECONOMIC
OFFENCE
BENGALURU AT ANNEXURE-A AND ETC.,
THESE PETITIONS, COMING ON FOR ADMISSION, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE H.P.SANDESH
HC-KAR
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ORAL ORDER
Heard the learned counsel appearing for the petitioner.
2. Learned counsel appearing for the petitioner in Crl.P.Nos.22/2020, 6180/2019, 7701/2019 would submit that in these petitions wherein challenge is made to the order of taking of cognizance against the petitioner for the offence punishable under Section 35B of the Wealth Tax Act, 1957. Learned counsel appearing for the petitioner also relies upon the appeal filed before the Commissioner of Wealth Tax in respect of years 2013-14, 2014-15, 2015-16 and these appeals are pertaining to this petitioner is concerned.
3. The learned counsel brought to the notice of this Court the order passed by the Authority in 7.4 wherein also when the grounds are taken by this petitioner, the Appellate Authority found in respect of these years of Wealth Tax Returns. The Assessing Officer is directed to verify the claim of the debts of the appellant
HC-KAR
and allow/offset of the same after verification of the assets for the relevant years. Accordingly, the grounds of appeal for the said years are satisfactorily allowed and matter is also remitted back to the Assessing Officer to verify and consider the same. The said order was passed on 06.05.2026 and the respondent have not yet taken the decision. Hence, the counsel would contend that in view of remitting the matter back, there cannot be any continuation of proceedings in respect of these years are concerned.
4. Per contra, the counsel appearing for the respondent would submit that the matter is remitted back to the concerned with a direction to verify the claim of the debts of the appellant and allow/offset the same after verification and yet to take the decision and hence, these petitions have to be continued.
5. The counsel would submit that after the issuance of notice, the petitioners have voluntarily filed the assessment. The counsel appearing for the respondent
HC-KAR
would submit that after conducting the raid in 2017, search was conducted on 13.10.2017. The accused having found the wealth exceeding the maximum amount, he had not filed the Wealth Tax Returns and subsequently, filed the Returns on 18.01.2021.
6. Learned counsel appearing for the petitioner would submit that the same is also filed in pursuance of the notice issued by the respondent. Anyhow, the dispute between the parties is with regard to the payment of wealth tax is concerned and when the appeal was filed and matter is remitted back to the concerned Assessing Officer directed to verify the claim and the grounds of the appeal also came to be considered and the Assessing Officer comes to the conclusion that grounds of the appeal are satisfactory and allowed the appeal and the respondent is yet to take the decision. If decision is taken with regard to the payment of tax is concerned, then the respondent can recover the same by initiating the proceedings in accordance with law.
HC-KAR
7. When already claim made by the petitioners are considered by the Commissioner of Wealth Tax by the Appellate Authority, the same has to be adjudicated. Hence, the petitioner has made out grounds to quash the proceedings initiated against the petitioners subject to the result of decision taken by the respondent to recover the same, if any, deficient in accordance with law.
8. If the petitioner is liable to pay any wealth tax, if any and if the Authority comes to the conclusion that the petitioner is liable to pay, the same is not paid within time, the liberty is given to the respondent to proceed in accordance with law if the same is not filed within time and if it is belated.
Sd/- (H.P.SANDESH) JUDGE
DR List No.: 1 Sl No.: 13