Suresh Sholapurmath v. Income-tax Department
[Citation -2017-LL-0721-5]

Citation 2017-LL-0721-5
Appellant Name Suresh Sholapurmath
Respondent Name Income-tax Department
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 21/07/2017
Judgment View Judgment
Bot Summary: 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 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. Mr.Anil Katiyar, AOR UPON hearing the counsel the Court made the following ORDER Leave granted. The appeals are disposed of in terms of the signed order. AR CUM PS BRANCH OFFICER Signed order is placed on the file.


IN SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO.1237 OF 2017 (Arising out of S.L.P. (Criminal) No.936 of 2017) SURESH SHOLAPURMATH .. Appellant(s) Versus INCOME TAX DEPARTMENT REP BY ITS .. Respondent(s) INCOME TAX OFFICER, ANGAD KUMAR & ANR. WITH CRL APPEAL NO.1238 OF 2017 @ of SLP (Crl) No.1059/2017 ORDER Leave granted. present appeals are from judgment of High Court of Karnataka in which High Court has refused to quash proceedings against appellants. As amount involved is small, and has already been paid with interest long ago, Circular dated February 07, 1992 squarely applies and, therefore, no proceedings should have been filed as amount is below Rs.25,000/-. In view of this, we set aside judgment of High Court and quash proceedings against appellants. appeals are disposed of accordingly. ....................J. Signature Not Verified [ROHINTON FALI NARIMAN] Digitally signed by USHA RANI BHARDWAJ Date: 2017.07.24 ...................J. 16:27:58 IST Reason: [SANJAY KISHAN KAUL] NEW DELHI, JULY 21, 2017. ITEM NO.48 COURT NO.13 SECTION II-C SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Crl.) No(s). 936/2017 (Arising out of impugned final judgment and order dated 27-10-2016 in CRLP No. 100919/2016 passed by High Court of Karnataka Circuit Bench at Dharwad) SURESH SHOLAPURMATH Petitioner(s) VERSUS 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. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL 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 counsel Court made following ORDER Leave granted. appeals are disposed of in terms of signed order. (USHA RANI BHARDWAJ) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER Signed order is placed on file. Suresh Sholapurmath v. Income-tax Department
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