2003 (12) TMI 16

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..... ese revisions have to be allowed and the conviction be set aside. - - - - - Dated:- 5-12-2003 - Judge(s) : A. PACKIARAJ. JUDGMENT A. PACKIARAJ J. - Since the issue involved in the two revisions are one and the same, I deem it fit to pass a common order. The petitioner has been convicted for offence under section 276CC of the Income-tax Act, 1961, and sentenced to imprisonment till the ri .....

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..... atisfy itself with the correctness, legality and propriety of the orders passed by the courts below, and not to reappraise the evidence. Suffice it for the purpose of disposing of the revision to state the prosecution case in brief as follows: "(a) The petitioner is a medical practitioner. It is alleged that he had not submitted the income-tax returns for the years 1983 to 1988. Six cases were .....

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..... trate, was transferred and the new incumbent, on receipt of the orders of the High Court convicted the accused for offence under section 276CC of the Income-tax Act. However, it has to be noted that the facts are identical in nature in relation to C.C. Nos. 13 to 15 of 1992 and C.C. Nos. 17 and 18 of 1992. (c) The accused filed a petition for extension of time, prior to the amendment, to submit .....

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