The High Court · 2025

1. Sri Koneru Ravi, S/o Dhana Koteswa Aged about 46 years, Occ. Business, Society, Yellareddy guda, Hyderabad 2. Sri Koneru Keshava Rao, S/o T. Projects Ltd, Aged about 56 years, village, Penamaluru Mandal, Krishna

3. Sri Koneru Purnachandra Rao, Mis Jaya Projects Ltd, Aged about 19A, Electricity Colony, City Centra Rao, Director of M/s J o Flat No.1 Sri Divya Projects Ltd Enclave, MPCH urya Narayana, Director of M/s Jaya . Business, R/o H.No. 2-197, Poranki istrict521137 o late K.Satyanarayana, Director of years, Occ. Business, Ri/o H.No.39-2- 6 IC ny, Labbipet, Vijayawada-S20 010. AND The Deputy Commissioner of lncome ax Circle 2(1),, 5th Floor, Signature Towers, Opp. Botanic Gardens, Kon d Rep by its Spl. PP Mr. B. Narasimha pur, Hyderabad, harma. ...Petitioners/Accused Nos. 3 to 5 ...Respondent Petition under Section 482 of Cr. C praying that in the circumstances stated in the Memorandum of Grounds of Criminal Petition, the High Court may be pleased to quash the complaint in C.C o.21912017 on the file of the Court of Special Judge for Economic Offences C urt, at Nampally, Hyderabad for the offences punishable U/s 276CC of the lncome Tax Act 1961 against the Petitioners/Accused No. 3 to 5. l.A. NO: 1 OF 2019 Petition under Section 482 of Cr. C praying that in the circumstances stated in the Memorandum of Grounds of Criminal Petition, the High Court may be pleased to grant stay of all further pro dings in C.C.No.219/2017 on the file of the Court of Special Judge for Eco omic Offences Court, at Nampally, 276CC ot the lncome Tax Act 1961 , Hyderabad for the offences punishable U/ .i'i.!+-::ln including personal appearance of the Petitioners/Accused No. 3 to 5 pending disposal of the Criminal Petition in this Hon'ble Court. l.A. NO: 3 OF 2O2O Petition under Section 482 of Cr.P.C praying that in the circumstances stated in the lVlemorandum of Grounds of Criminal Petition, the High Court may be pleased to extend the interim orders granted on 17-06-2019 in Crl.P.No.2963 / 2019 till the disposal of main quash petition before this Hon'ble Court. l.A. NO: 1OF 2021 Petition under Section 482 of Cr.P.C praying that in the circumstances stated in the Memorandum of Grounds of Criminal Petition, the High Court may be pleased to extend the interim orders granted on 17lOOl2O19 in CrlP No.2963/2019 till the disposal of main quash petition before this Hon'ble Court. CRIMINAL PET]TION NO: 7274 OF 2019 Between:

1. M/s Jaya Prolects Limited,2nd Floor, H.No.8-3-669/1, Sri Sarada Nilayam, MPCH Soclety, Yellareddyguda, Hyderabad-73. Rep. by its Managing Director Sri Dhana Koteswara Rao,

2. Sri Dhana Koteswara Rao Koneru, S/o Late K. Satyanarayana, Managing Director of M/s Jaya Projects Ltd Aged about 68 years, Occ. Business, Rl/o H.No.8-3-66911017 and 8, Flat No. F-1, Sri Divya Enclase, MPCH Society, J.P.Nagar, Yellareddyguda, Hyderabad-73. AND The Deputy Commissioner of lncome Tax, Circle 2(1), 5th Floor, Signature Towers, Opp. Botanic Gardens, Kondapur, Hyderabad. Rep by its special P.P High court Hyderabad. ...Petitioners/Accused Nos.1 & 2 ...Respondent Petition under 482 of Cr.P.C praying that in the circumstances stated in the Memorandum of Grounds of Criminal Petition, the High Court may be pleased to quash the complaint in C.C.No.21912O17 on the file of the Court of Special Judge for Economic Offences Court, at Nampally, Hyderabad for the offences punishable Uis 276CC of the lncome Tax Act 1961 against the Petitioners/Accused No.1 and 2 and grant such other relief or reliefs as this Honorable Court may deem fit and proper in the circumstances of the case. Ery,/ LA NO: { OF 2019 Petition under Section 482 of Cr.P stated in the Memorandum of Grounds of be pleased to grant stay of all further proce of Court of Special Judge for Economic O including the appearance of the Accused Quash Petition in the interest of the iustice. praying that in the circumstances riminal Petition, the High Court may dings in C.C.No.219/2017, on the file nces Court, at Nampally Hyderabad and 2 till the disposal of the Main l.A. NO: 1OF 2021 Petition under Section 482 of Cr.P. stated in the Memorandum of Grounds of be pleased to extend the interim orders gra ot 2019 till the disposal of main quash petiti praying that in the circumstances riminal Petition, the High Court may ted on 13-1'1-2019 in Crl.P No.7274 n before this Hon'ble Court l.A NO: 2 OF 2021 Petition under Section 482 of Cr.P stated in the Memorandum of Grounds of be pleased to extend the interim order 727412019 till the disposal of the main quas praying that in the circumstances riminal Petition, the High Court may ranted on 1311112019 in Crl.P.No. petition before Hon'ble Court. l.A. NO: 1OF 2023 Petition under Section 482 of Cr.P. stated in the Memorandum of Grounds of be pleased to extend the interim orders g of 2019 till the disposal of main quash petiti praying that in the circumstances riminal Petition, the High Court may nted on 1311112019 in Crl.P.No.7274 n before this Hon'ble Court This Petition coming on for hearing Grounds of Criminal Petition and Sri K. Vasantha Rao, representing Sri Petitioners and of Sri T.P.S.Harsha, repres Respondent. upon perusing the Memorandum of pon hearing the arguments of .V.L.S. Prakash, Advocate for the nting Ms.J.Sunitha, Advocate for the The Court made the following: COMMON RDER t'-\ HONOT]RABLE SRI JUSTICE J. SREENIVAS RAO CRIMINAL PETITION Nos.2963 and7274 OF 2019 COMMON ORDER: These Criminal Petitions have been filed by the petitioners/accused Nos.l to 5, invoking the provisions under section 482 of the Code of Criminal Procedure, 1973 (for short 'Cr.P.C') seeking to quash the proceedings against them in C.C.No.219 of 2017 on the file of the Special Judge for Economic Offences Court at Nampally, Hyderabad, for the offences punishable under Section s 276 CC r/w Sections 278-8 and E of the Income Tax Act, 1961 (for short'lT Act'), on the ground that the petitioners have not filed their income tax returns within the stipulated time as prescribed under Section 1 39( I ) of the IT Act I h

2. Heard Mr.K.Vasantha Rao, leamed counsel representing Mr.A.V.L.S.Prakash, leamed counsel for the petitioners and Mr.T.P.S.Harsha, learned Standing Counsel representing Ms.J.Sunitha, leamed Senior Standing Counsel for respondent.

3. During the course of the hearing, it was brought to the notice of this Court that the evidence ofthe parties has been completed before the trial Court, and the matter is posted for arguments. 2 't

4. In view of the fact that the matt er has already reached the stage of arguments before the trial Court, this Court is not inclined to quash the proceedings against the petitioners/acc Lrsed Nos.l to 5 in C.C. No.219 of

2017. However, the petitioners/accuse I Nos.i to 5 are granted liberty to raise all the grounds which are availabl e under law, including the grounds which are pleaded in the present crimir al petition before the trial Court in C.C. No.219 of 2017. [n such circumst ances, the trial Court is directed to consider and decide the matter on meritr ;, in accordance with law.

5. Accordingly, the criminal petitior s are disposed of Miscellaneous Petitions, pending if any, shall stand closed SD/. P CH NAGABHUSHAJT,IBA, EPUTY REGISTRAR //TRUE CO )Yll SECT]ON OFFICER To, 1 . The Special Judge for Economic Offenc 2. One CC to Sri A.V.L.S. Prakash, Advoc 3. One CC to Ms.J.Sunitha (Sr SC for INC 4. Two CD Copies es Court, Hyderabad ate [OPUC] OM TAX), Advocate [OPUC] ABK HIGH GOURT DATED: 1910812025 COMMON ORDER CRLP Nos. 2953 AND 7274 OF 2019 O '-) 2 i lljt ?t?5 'r- \ Li. k Or (. J. .},, r, // ---.. nAl.'-.r.- ;. ' ii.iiu'.,,j,- .--.--a-- DISPOSING OF THE CRIMINAL PETITIONS