Appeal withdrawn due to lack of jurisdiction

The Karnataka High Court declined to entertain an appeal filed by the Income Tax Department seeking enhancement of sentence imposed for an offence under Section 276B of the Income-tax Act, 1961. 

The appeal had been filed under Section 377 of the Code of Criminal Procedure seeking enhancement of sentence imposed by the Special Court for Economic Offences, Bengaluru, in C.C. No. 75 of 2013. 

The Court permitted withdrawal of the appeal with liberty to approach the jurisdictional Sessions Court, holding that an appeal concerning adequacy of sentence lies before the Sessions Court and not before the High Court. 

The period spent prosecuting the appeal before the High Court was directed to be excluded for limitation purposes.