9911796707
TMI Blog2000 (9) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Smt. Ram Piari, I am of the considered view that it is a fit case where the sentence awarded by the appellate court under section 277 of the Act of 1961, should be reduced to the one already undergone by the petitioner. The records of the case would reveal that the petitioner, in all, including the period when his bail was cancelled by this court, has undergone sentence of about two months. While, thus, maintaining the order of conviction under section 277 of the Act against the petitioner, I reduce the sentence, as imposed by the appellate court, to the one already undergone. - The revision petition is, thus, partly allowed - - - - - Dated:- 1-9-2000 - Judge(s) : V. K. BALI. JUDGMENT V.K. BALI J.- Challenge in this pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment examined two witnesses, namely, Uma Sharma, L.D.C. of the Income-tax Department as PW-1 and Rattan Lal, Income-tax Officer, as PW-2, who happened to be the complainant as well. It requires to be mentioned here that from the statement of the witnesses, it is clear that the firm is a partnership concern and it had concealed an amount of nearly Rs. 13,000. The assessment was completed on August 30, 1976, as would be clear from the assessment order, Ex. P-3. The complaint aforesaid was lodged on March 14, 1977, against the firm, Mahender Kumar, Raj Kishan Gupta, Daropadi Devi and Ram Kishan, munim under sections 277 and 278 of the Act of 1961, as also section 193/477A of the Indian Penal Code. The charge came to be framed on February 13, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act of 1961, is concerned, no case is made out against him but at the same time he was held guilty under section 277 of the Act of 1961 but his sentence on the aforesaid count was reduced to nine months. On the facts, as fully detailed above, Mr. Gupta, representing the petitioner, without touching the merits of the case, only states that in view of the facts and circumstances of this case as also the fact that litigation is going on for the last more than 25 years, it will not be in the interest of justice at this stage to order the petitioner to undergo a jail sentence. Not only that, the petitioner has undergone the agony of protracted trial, spanned over a period of 25 years, the allegation against the petitioner was only to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng her return. The assessee was convicted under sections 276C(1) and 277 of the Income-tax Act, 1961, and was sentenced to undergo simple imprisonment for six months under section 276C(1) and further sentenced to undergo simple imprisonment for six months under section 277 by the Chief Judicial Magistrate. The appeal filed by the assessee was dismissed by the Addl. Sessions Judge. On a revision petition, this court, while holding that period of more than ten years and six months had gone by and thus the assessee had undergone sufficient mental harassment, ordered that no useful purpose would be served by sending her to jail for undergoing the remaining period of sentence. The sentence of imprisonment was limited to the period already underg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
